APPENDIX 3

Scope 1, 2, and 3 Emissions

Categories and Rationale

Scope 1, 2, and 3 is the preferred mechanism to categorize different kinds of carbon emissions an organization creates in its own operations and in its wider value chain (suppliers and customers). The term first appeared in the Greenhouse Gas Protocol of 2001, which is the world’s most widely used greenhouse gas accounting standard. Today, scopes are the basis for mandatory GHG reporting globally. In order to take action to reduce emissions, it is necessary to understand and measure where they arise in the first place. “Scopes” help us see this more accurately.

It is unclear why they are styled “scopes” rather than “groups” or “types,” but as the name used in the Greenhouse Gas Protocol ...

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