Greenhouse Gas emissions are reported under the GHG Scopes which are defined in the Greenhouse Gas Protocol (GHG Protocol). This protocol was jointly convened in 1998 by the World Business Council for Sustainable Development (WBCSD) and the World Resources Institute (WRI).
The WBCSD is a global, CEO-led organisation of over 200 leading businesses working together to accelerate the transition to a sustainable world.
The WRI is a global research organisation active in more than 50 countries. It works closely with leaders to transform big ideas into action designed to sustain natural resources,
- Scope 1: direct emissions from owned or controlled sources.
- Scope 2: indirect emissions from the generation of purchased energy.
- Scope 3: all indirect emissions that are not included in scope 2 and that occur in the reporting company’s upstream and downstream value chain.