Greenhouse Gas Emissions Scopes (OI5732)

This metric is intended to capture the different types of greenhouse gas emissions reported.

The Greenhouse Gas (GHG) Protocol, the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions, categorizes direct and indirect emissions into three broad scopes.

Scope 1/Direct GHG emissions are emissions from sources that are owned or controlled by the reporting entity.

Scope 2/Indirect GHG emissions are emissions that result from the activities of the reporting entity but that occur at sources owned or controlled by another entity.

Scope 3 GHG emissions are emitted directly and indirectly by actors across the organization's value chain.

For more information on the GHG Protocol, organizations should refer to the following:

• Greenhouse Gas Protocol Standards (http://www.ghgprotocol.org/standards)
• Greenhouse Gas Protocol Calculators (https://ghgprotocol.org/calculation-tools)

GHG emissions resulting from land use, changes in land use, bioenergy, and related topics can be reported in conjunction with indirect emissions across the organization's value chain.

Organizations can use this metric in conjunction with Greenhouse Gas Emissions: Total (OI1479) to detail the GHG emissions for a specific scope. For GHG related to products, organizations may report Greenhouse Gas Emissions of Product (PD9427) and Greenhouse Gas Emissions of Product Replaced (PD2243).