What is the difference between Gross emissions and Net emissions?

Gross emissions are the total greenhouse gas emissions produced by an entity, including Scope 1, Scope 2, and Scope 3 emissions, without accounting for any emission offsets in the supply chain. Net emissions are the remaining emissions after subtracting any carbon offsets such as those from renewable energy use or carbon credits.

The GHG Protocol and various ESG reporting standards require entities to report gross emissions to provide a comprehensive view of their carbon footprint. Net emissions may also be reported if the entity has implemented offsetting measures, but this is generally optional.