The Scope that a source of emissions falls under depends on how directly those emissions are occurring in relation to your business activities.
Scope 1: Direct emissions. These can be thought of as emissions that your organisation is physically putting into the atmosphere via company-controlled equipment and activities, These emissions typically occur by burning fuel, but can cover a range of sources depending on your industry.
Scope 2: Indirect emissions. These are best thought of as emissions resulting from the purchase of electricity. When your electricity was generated, there was some proportion of fossil fuels being burned as fuel, we account for these emissions in Scope 2.
Scope 3: Other indirect emissions, not covered by Scope 2. They include emissions from sources that the company does not own or directly manage but are influenced by its activities, such as purchased goods and services, employee commuting, and business travel, among others.
The Greenhouse Gas Protocol (GHGP) illustrates the three Scopes of emissions like this:
