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What are Scopes 1, 2 and 3 Emissions?

ESG / CSRCarbon accounting
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In this article, we define what Scope 1, 2, and 3 emissions are and their significance in managing a company's carbon footprint.
ESG / CSR
2025-08-04T00:00:00.000Z
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You might not know your Scope 1 from your Scope 3, but if your company is serious about fighting climate change, you need to.

The Paris Agreement's 1.5°C target isn’t just a lofty ambition, it’s a scientifically backed threshold to avoid the worst climate impacts. But to stay on track, we need to dramatically cut global greenhouse gas emissions. And that begins with understanding what we’re emitting in the first place.

That’s where Scope 1, 2, and 3 emissions come in. These categories are powerful tools for tracking climate impact and uncovering where the biggest opportunities for emissions reductions lie.

In this article, we break down:
  • What Scope 1, 2, and 3 emissions really mean and why they matter
  • How these categories help businesses map and manage their carbon footprint
  • Why Scope 3 emissions are often the biggest – and hardest – to reduce
  • How leading companies are using Scope emissions reporting to drive decarbonisation

What are Scope 1, 2, and 3 emissions? A quick overview

Note: The concept of Scope 1, 2, and 3 emissions was introduced by the Greenhouse Gas Protocol (GHG Protocol) – the globally recognised standard for measuring and managing greenhouse gas emissions. It provides a clear framework for categorising emissions based on where they originate and how much control a company has over them.

This classification helps organisations map out their full carbon footprint, from operations to supply chains, and plays a critical role in identifying where reductions are most needed. Whether you’re reporting on emissions, setting climate targets, or building a decarbonisation strategy, understanding the three scopes is an essential first step.

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Why do we need to understand Scope 1, 2, and 3 emissions?

Key insight: The need to categorise emissions into different scopes arose from a simple but urgent truth: you can’t manage what you don’t measure.

As greenhouse gas (GHG) concentrations in the atmosphere began to rise rapidly in the late 20th century, scientists and policymakers sounded the alarm about the consequences of unchecked emissions, including rising global temperatures, ecosystem collapse, and widespread disruption to societies and economies. But while it was clear that emissions needed to be cut, there was no consistent way for companies and organisations to measure and report them.

That changed in 2001, when the GHG Protocol Corporate Standard - formally known as the Greenhouse Gas Protocol Corporate Accounting and Reporting Standard - was released. Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), this framework introduced the concept of Scope 1, 2, and 3 emissions - a way to classify emissions based on how they’re generated and who has control over them.

This system allowed businesses to move beyond guesswork or siloed reporting. By dividing emissions into:

  • Scope 1 (direct emissions)
  • Scope 2 (indirect emissions from energy use)
  • Scope 3 (all other indirect emissions across the value chain)
infographic on scopes 1,2 and 3infographic on scopes 1,2 and 3

This became even more important following the Paris Agreement in 2015, where nearly every country on Earth committed to limiting global warming to well below 2°C, with efforts to cap it at 1.5°C above pre-industrial levels.

Hitting this target requires slashing global emissions by nearly half by 2030 and reaching net zero around mid-century. Given that a significant share of global emissions stems from corporate supply chains, production, energy use, and logistics, companies now play a central role in achieving those goals.

In fact, just 100 companies are responsible for 71% of global industrial emissions – a stark reminder that business-led climate action isn’t optional, it’s essential.

The Scope 1, 2, and 3 framework helps businesses:

📊
Understand their full emissions footprint
🔥
Identify the biggest sources of emissions
Develop credible reduction strategies
📢
Report transparently to stakeholders, regulators, and customers

Today, this framework is widely used in climate reporting standards, ESG disclosures, and science-based target setting. Essentially, it's a roadmap for corporate climate action.

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A breakdown of the scopes

Each of the three scopes represents a different category of greenhouse gas emissions – from those produced directly by a company to those embedded throughout its supply chain. Understanding how they differ is key to identifying where emissions come from and how to reduce them effectively.

Let's break down these categories:

Scope 1 emissions: direct emissions from owned operations
Scope 1 emissions are those released directly from sources that a company owns or controls. These emissions are typically the most straightforward to measure and report, as they stem from on-site activity.

They fall into four main categories:

🔥
Stationary combustion
Fuel burned in on-site equipment such as boilers, furnaces, or generators.
🚗
Mobile combustion
Emissions from company-owned or controlled vehicles (e.g. cars, vans, lorries).
💨
Fugitive emissions
Unintentional leaks from systems like air conditioning, refrigeration, or industrial gas handling.
🏭
Process emissions
GHGs released during production processes and industrial activities, such as chemical reactions or waste treatment.

Companies with manufacturing operations, large vehicle fleets, or temperature-controlled environments often have significant Scope 1 emissions. Because they result from a company’s own actions, these emissions are typically the first target in decarbonisation strategies.

Scope 2 emissions: indirect emissions from energy use
Scope 2 emissions refer to the indirect greenhouse gas emissions associated with purchased electricity, steam, heat, or cooling a company purchases for its operations. While these emissions don’t occur on-site, they are a direct result of the organisation’s energy consumption and are included in its overall carbon footprint.

For most businesses, electricity is the primary source of Scope 2 emissions. These emissions vary depending on how the energy is generated; for example, coal-fired power stations will have a much higher emissions intensity than renewable sources like wind or solar.

Reducing Scope 2 emissions often involves energy efficiency improvements or switching to lower-carbon energy sources, such as purchasing renewable electricity or installing on-site solar panels.

Scope 3 emissions: indirect emissions across the value chain
Scope 3 is the broadest and usually the most significant category. It covers all other indirect emissions that occur because of a company’s activities, but happen outside its own operations, including both upstream emissions (like those from suppliers and manufacturing) and downstream emissions (such as product use and disposal).

Scope 3 is usually broken down into 15 categories:

These emissions are often the hardest to measure, but also represent the biggest opportunity for meaningful reductions, especially for companies with global supply chains or consumer-facing products that are responsible for significant carbon emissions across the value chain.

In many industries, Scope 3 emissions make up the bulk of a company’s footprint, often more than 70%, which is why they’re increasingly a focus for climate reporting and reduction targets.
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Why is it important to measure Scope 3 emissions?

Measuring Scope 3 emissions gives companies something that Scope 1 and 2 can’t: a complete view of their climate impact.

These emissions might fall outside a company’s direct control, but they’re deeply shaped by its choices. What materials are purchased, how goods are moved, how products are used and disposed of - it all adds up.

Crucially, Scope 3 data helps companies do more than just reduce emissions. It offers insight into supply chain risks, inefficiencies, and untapped opportunities. It’s the kind of visibility that supports smarter, more resilient decision-making.

And as regulations tighten and stakeholders expect greater transparency, ignoring Scope 3 emissions is no longer an option.

Understanding these emissions allows companies to:

🔍
Spot emissions hotspots
Spot the biggest sources of emissions across their value chain
🤝
Evaluate suppliers
Evaluate suppliers and partners through a sustainability lens
⚙️
Reduce inefficiencies
Uncover operational inefficiencies and reduce costs
📊
Meet ESG standards
Align with ESG frameworks and upcoming reporting requirements
🌍
Climate action
Show customers and investors they're taking real climate action
💡
Act meaningfully
Demonstrate awareness of their full environmental impact and act on it meaningfully

Scope 3 may be complex, but measuring it is now essential for any company serious about sustainability and long-term success.

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Are Scope 1, 2, and 3 emissions reporting mandatory?

Whether reporting on Scope 1, 2, and 3 emissions is required depends on where a company operates, its size, and which reporting frameworks or regulations it falls under. While Scope 1 and 2 reporting is increasingly mandated by law, Scope 3 is still often voluntary, though that’s starting to change as global climate policies evolve.

Key frameworks that rely on Scope 1, 2, and 3 emissions reporting:

Several major sustainability and climate disclosure frameworks either require or recommend that companies report across all three scopes:

Framework Scope 1 & 2 Scope 3 Notes
GHG Protocol
Mandatory Recommended when material Forms the basis for most global emissions reporting standards.
CDP (Carbon Disclosure Project)
Required Required Completeness of all three scopes affects scoring.
TCFD (Task Force on Climate-related Financial Disclosures)
Expected Encouraged Scope 3 is included if relevant to material climate risks.
Science Based Targets initiative (SBTi)
Required Required if >40% of total emissions Scope 3 target-setting mandatory above threshold.
ESRS (EU Sustainability Reporting Standards)
Mandatory Mandatory Required under the CSRD for all in-scope companies.

Now let’s look at how this plays out in different regions.

Streamlined Energy and Carbon Reporting (SECR): Mandatory for large UK companies (defined as meeting two of the following: £36M+ turnover, £18M+ balance sheet, 250+ employees). Requires Scope 1 and 2 reporting, but Scope 3 is voluntary.

TCFD-aligned reporting: Mandatory for large listed companies, banks, and insurers. Companies are expected to disclose Scope 1 and 2 emissions, and Scope 3 where 'material'.

Upcoming UK Sustainability Disclosure Standards (SDS): Will likely reinforce TCFD-aligned reporting with clearer expectations for Scope 3 in line with international standards.

Until recently, the U.S. Securities and Exchange Commission (SEC) had proposed rules that would have required publicly listed companies to disclose Scope 1 and 2 emissions, and Scope 3 if material or included in climate targets. However, in 2025, the SEC formally withdrew its defense of the rules following legal challenges and a change in administration. This effectively halts federal-level progress on mandatory climate disclosures for now.

That said, momentum is still building at the state level. California’s new legislation – SB 253 and SB 261 – will require large companies doing business in the state to report Scope 1 and 2 emissions by 2026, and Scope 3 by 2027. These laws are likely to shape national standards over time, particularly for companies with multi-state operations.

Corporate Sustainability Reporting Directive (CSRD): Requires large companies (and listed SMEs) to report Scope 1, 2, and 3 emissions under the ESRS standards.

EU Taxonomy & SFDR: Encourage emissions transparency across the entire value chain, as part of sustainability-related disclosures.

Carbon Border Adjustment Mechanism (CBAM): Requires embedded emissions disclosure for imports in certain sectors, linked to Scope 3 reporting by foreign producers.

How are Scope 1, 2, and 3 emissions measured?

Once you know which emissions you need to report, the next step is working out how to measure them accurately, and that starts with understanding what exactly you’re measuring.

Note: To calculate a company’s greenhouse gas emissions, you need a method that accounts for the different types of gases released, not just carbon emissions. That’s why emissions are typically expressed in carbon dioxide equivalent (CO₂e) - a unit that allows various greenhouse gases (GHGs) to be compared on a like-for-like basis. Some gases trap far more heat in the atmosphere than others, so CO₂e provides a standardised way to measure and report a company’s full emissions footprint.
CO₂e, or carbon dioxide equivalent, is a way to express the impact of different greenhouse gases using a common unit. It shows how much warming a gas would cause compared to carbon dioxide, which is used as the baseline.

Here’s a quick comparison of the most common greenhouse gases:

Gas Global Warming Potential (GWP) Atmospheric Lifespan Common Sources
Carbon Dioxide (CO₂)
1 300–1,000 years Burning fossil fuels, deforestation, cement production
Methane (CH₄)
~28–34 (over 100 years) ~12 years Agriculture (livestock), landfills, oil & gas extraction
Nitrous Oxide (N₂O)
~265–298 ~114 years Fertilisers, industrial processes, fossil fuel combustion
HFCs (Hydrofluorocarbons)
12–14,800 15–29 years Refrigeration, air conditioning, aerosol propellants
PFCs (Perfluorocarbons)
~6,500–12,200 Thousands of years Aluminium production, electronics manufacturing
SF₆ (Sulfur Hexafluoride)
~23,500 ~3,200 years Electrical insulation (e.g. circuit breakers)
NF₃ (Nitrogen Trifluoride)
~17,200 ~500 years Semiconductor production, LCD panels

What does this mean in practice?

In simple terms, measuring emissions means:

🔎
Identifying the activities that produce greenhouse gases (like driving, electricity use, manufacturing, shipping)
📊
Collecting activity data (such as litres of fuel burned or kilowatt hours of electricity consumed)
⚖️
Applying emissions factors – values that convert activity data into CO₂e

For example:

If your company burns 1,000 litres of diesel in company vehicles:

Activity data = 1,000 litres of diesel

Emissions factor (UK DEFRA 2024) = 2.68 kgCO₂e per litre

Emissions = 1,000 × 2.68 = 2,680 kgCO₂e

Emission factors are typically provided by:

  • DEFRA (UK)
  • EPA (US)
  • ADEME (France)
  • IPCC or GHG Protocol for international use

Where to find data and tools

You can use emissions calculators or databases provided by trusted sources to simplify the process. These tools often have built-in emissions factors for different fuels, activities, and countries.

Recommended resources:

  • GHG Protocol’s Calculation Tools
  • DEFRA’s UK Government conversion factors
  • EPA’s GHG Emission Factors Hub

How to measure and report your emissions: a step-by-step guide

Understanding the three scopes is one thing; measuring and reporting them is another. For many companies, the process can feel overwhelming at first. It involves identifying where emissions come from, choosing the right frameworks, collecting the right data, and deciding how to disclose it all clearly.

Here’s how to get started:

1. Map your emissions sources

Begin by identifying which activities in your operations and value chain generate greenhouse gas emissions. Use the Scope 1, 2, and 3 framework as your guide:

🏭
Scope 1
Direct emissions from sources you own or control
Examples include company vehicles, onsite fuel use.
Scope 2
Indirect emissions from purchased energy
Covers electricity, heating, or cooling used for operations.
🌍
Scope 3
All other indirect emissions
Includes supplier emissions, transportation, product use, and disposal.

You’ll find that Scope 1 and 2 are generally easier to measure. Scope 3 is broader and more complex, but it also tends to account for the majority of a company’s carbon footprint, especially in sectors with long value chains or energy-intensive products.

2. Choose a reporting framework

There’s no one-size-fits-all approach. Choose a framework that aligns with your regulatory requirements and stakeholder expectations. Some of the most widely used include:

🌍
GHG Protocol
The foundation for most emissions reporting. Defines Scope 1, 2, and 3 categories.

Best for: All companies starting emissions measurement – forms the baseline for most other frameworks.
📊
CDP
Requests full emissions data across all scopes. Used by investors to benchmark performance.

Best for: Companies seeking investor transparency or looking to improve ESG scores.
🎯
SBTi
Requires Scope 1 and 2 disclosure, and Scope 3 if it accounts for 40%+ of total emissions. Helps set reduction targets aligned with climate science.

Best for: Companies setting science-based or net-zero targets.
📄
GRI
Broad sustainability reporting with detailed emissions and energy disclosures.

Best for: Companies producing integrated or non-financial sustainability reports.
🇪🇺
ESRS (CSRD)
Makes Scope 1, 2, and 3 reporting mandatory for in-scope companies operating in the EU.

Best for: Large EU-based companies or those affected by the Corporate Sustainability Reporting Directive.
ISO 14064
Provides internationally recognised standards for quantifying, reporting, and verifying GHG emissions.

Best for: Companies needing third-party assurance or formal certification for emissions data.

Step 3: Collect your data and calculate emissions

Once you’ve mapped your emissions and selected a reporting framework, the next step is to gather the right data and build a reliable emissions inventory using consistent, recognised methods. This often involves converting activity data, like litres of fuel used or kilowatt hours of electricity consumed, into carbon dioxide equivalents (CO₂e), using emissions factors from sources like DEFRA, ADEME, or the EPA.

To help you understand what’s typically required for each scope, here’s a quick summary:

🏭 Scope 1 – Direct emissions

  • What it covers: Direct emissions from owned or controlled sources (e.g. fuel combustion, company vehicles, industrial processes).
  • How it’s reported: Often required under regulatory schemes, based on fuel logs, meter readings, and equipment data.
  • Common data & metrics: CO₂e from fuel usage, mileage, and on-site combustion.
  • Challenges: Ensuring completeness, especially for fugitive/process emissions.

⚡ Scope 2 – Purchased energy emissions

  • What it covers: Indirect emissions from purchased energy (electricity, steam, heating, cooling).
  • How it’s reported: Standard in frameworks like CDP and TCFD. Includes:
    • Location-based: Average emissions from the local electricity grid.
    • Market-based: Reflects energy contracts (e.g. RECs or supplier guarantees).
  • Common data & metrics: CO₂e from energy bills, adjusted for RECs or grid mix.
  • Challenges: Splitting emissions across shared or leased properties.

🌍 Scope 3 – Value chain emissions

  • What it covers: All other indirect emissions across the value chain (e.g. supply chain, logistics, product use).
  • How it’s reported: Often voluntary but expected under SBTi, GRI, and ESRS. Based on spend data, supplier input, or lifecycle models.
  • Common data & metrics: CO₂e by category (purchased goods, distribution, commuting, end-of-life).
  • Challenges: Data availability, reliance on estimates, and tracking emissions beyond your control.

Where to find your data

Start with what you already track and build from there:

🏭

Scope 1 data sources

Fuel logs, vehicle mileage reports, refrigerant top-ups, meter readings

Scope 2 data sources

Utility bills, energy meter data, green energy certificates (RECs, GOs)

🌍

Scope 3 data sources

Procurement records, supplier disclosures, freight invoices, travel booking systems, employee commuting surveys, lifecycle assessment tools

Best practices:

📊
Use primary data where possible – it’s more accurate and defensible
🧾
Where needed, use secondary data or spend-based estimates (but disclose your methodology)
🔥
Prioritise high-emission categories in Scope 3 rather than trying to do everything at once
🗂️
Keep records of your assumptions, data sources, and emissions factors
Improve accuracy over time – reporting is iterative
No matter where you start, the goal is progress over perfection. Emissions reporting improves with time, especially as you refine data collection, strengthen supplier engagement, and align with evolving standards.

Common challenges in emissions reporting – and how to overcome them

Even with the right framework in place, measuring and reporting emissions can be difficult, especially for companies navigating it for the first time. Challenges vary depending on company size, complexity, and value chain, but most fall into a few key areas.

Here’s a breakdown of the most common obstacles and how to address them:

Challenge Why it’s an issue How to overcome it
📉 Data availability and quality Activity data may be missing, incomplete, or inconsistent — especially for Scope 3 emissions. Start with what's available, prioritise high-impact areas, and work toward better data over time. Use spend-based estimates or industry averages where needed, and disclose your assumptions.
🔗 Third-party data gaps (Scope 3) Suppliers, distributors, and partners may not track or share emissions data. Engage key suppliers early. Include data sharing in procurement policies or sustainability clauses. Use lifecycle databases or industry benchmarks when primary data isn’t accessible.
🌍 Tracking emissions across sites or regions Companies operating across multiple facilities or geographies often lack centralised data systems. Implement a centralised emissions reporting platform or tool. Align internal teams on data formats and collection schedules.
📏 Choosing the right emissions factors Different countries or sources provide different values. Using inconsistent or outdated factors skews results. Use emissions factors from recognised sources (GHG Protocol, DEFRA, ADEME, EPA). Stay consistent across scopes and update regularly.
⏳ Time and resource limitations Smaller organisations or overstretched teams may struggle to allocate time and expertise to reporting. Focus on material categories first. Use external tools or platforms to automate data collection and calculation. Seek expert support when needed.
📜 Regulatory changes and evolving standards Keeping up with new legislation (like CSRD or California SB 253) requires ongoing attention and adaptation. Stay informed through regulatory updates. Choose flexible reporting tools that adapt to new standards. Build internal expertise gradually.

Use the right tools to make reporting easier

With growing reporting expectations and increasingly complex value chains, manual tracking isn’t becoming unsustainable. That’s where digital platforms and data tools come in.

They help you:

⚙️
Automate tracking
Automate emissions tracking across scopes
📏
Standardise reporting
Standardise reporting using recognised methodologies
🤝
Collaborate
Collaborate with suppliers and improve data quality
📈
Visualise trends
Visualise emissions trends and reduction opportunities

But not all tools are created equal, and choosing the right partner can make all the difference.

Top 10 software for calculating and managing emissions scopes

Choosing the right platform can make or break your emissions reporting. The best tools not only calculate Scope 1, 2, and 3 emissions accurately but also simplify reporting, integrate with your existing systems, and guide you toward real reductions.

Below we highlight ten leading solutions – with Greenly at the top – to help companies of all sizes measure and manage their full carbon footprint.

Rank Software Best for Key features
1
Greenly
Companies of all sizes seeking a full-scope solution Automated Scope 1–3 tracking, supplier engagement tools, science-based target setting, custom reduction roadmaps
2
Persefoni
Large corporations with complex reporting needs Granular Scope 3 data capture, advanced analytics, compliance modules
3
Normative
Businesses prioritising supplier emissions tracking AI-driven spend-based calculations, supplier outreach, sustainability insights
4
Watershed
Fast-scaling, tech-driven companies Automated data pipelines, climate risk management, decarbonisation planning
5
Spherics
SMEs starting their carbon reporting journey Quick setup, spend-based emissions factors, simplified reporting
6
Carbon Analytics
SMEs wanting lightweight carbon tracking Financial data import, emissions calculation, sustainability templates
7
Emitwise
Industrial and logistics-heavy sectors Process-level data analysis, Scope 3 supply chain visibility, reduction tracking
8
Plan A
EU companies needing CSRD-compliant reporting Scope 1–3 tracking, EU taxonomy alignment, audit-ready sustainability reports
9
Sinai Technologies
Businesses linking carbon management to investment planning Carbon pricing tools, scenario analysis, abatement cost curves
10
VelocityEHS
Enterprises seeking broader environmental management Emissions inventory management, compliance tracking, sustainability KPIs
Why Greenly is #1: Unlike other tools that focus solely on data crunching, Greenly combines robust carbon accounting with actionable decarbonisation strategies, making it the most complete solution for businesses serious about emissions management.

Quick answers to common questions

Scope 1 emissions are direct emissions from company-owned operations, such as on-site fuel combustion or company vehicles.

Scope 2 emissions are indirect emissions from purchased energy like electricity or heating.

Scope 3 emissions include all other indirect emissions across the value chain, from suppliers to product use and disposal.

Companies typically combine activity data (like fuel logs or energy bills) with emissions factors from recognised sources (GHG Protocol, DEFRA, ADEME, EPA).

Advanced carbon accounting software automates this process, ensuring calculations for Scope 1, 2, and 3 emissions are accurate and consistent.

Greenly ranks as the #1 platform for comprehensive emissions tracking. It automates Scope 1–3 calculations, simplifies reporting under standards like CSRD and SBTi, and provides actionable decarbonisation strategies.

Other tools include Persefoni, Normative, Watershed, and Plan A.

Scope 3 emissions involve third-party data from suppliers, distributors, and end-users, making them harder to track.

Data gaps, inconsistent reporting, and reliance on estimates add complexity. The right software and supplier engagement strategies help close these gaps.

Greenly doesn’t just measure emissions – it provides custom action plans, supplier collaboration tools, and science-based target guidance to help you cut carbon across operations, logistics, and procurement while staying compliant with evolving regulations.

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How Greenly can help

At Greenly, we know that measuring and managing your carbon footprint can feel overwhelming, especially when it comes to Scope 3. That’s why we’ve built a platform designed to streamline the process, without compromising on accuracy or credibility.

Here’s how we can support your emissions reporting journey:

Greenly solutions What it offers
End-to-end emissions tracking
Our platform helps you track Scope 1, 2, and 3 emissions in one place, with user-friendly dashboards and automated data integration to make reporting intuitive, not burdensome.
Advanced Scope 3 modelling
From spend-based estimates to supplier surveys and lifecycle data, we provide robust tools to help you map and improve value chain emissions, even when third-party data is limited.
Framework-aligned reporting
Whether you're reporting under the GHG Protocol, CSRD, CDP, or setting targets with SBTi, Greenly ensures your data meets the latest standards and expectations.
Custom action plans
We don’t just quantify emissions, we help you reduce them. Get tailored recommendations to cut carbon across operations, logistics, procurement, and product design.
greenly platform
Sources:
  • Greenly, Paris Agreement: All You Need to Know
    https://greenly.earth/en-gb/blog/ecology-news/paris-agreement-all-you-need-to-know
  • Greenly, What is the Greenhouse Gas Protocol?
    https://greenly.earth/en-gb/blog/company-guide/what-is-the-greenhouse-gas-protocol
  • GHG Protocol, Homepage
    https://ghgprotocol.org/
  • Greenly, What Are the Scope 3 Emissions?
    https://greenly.earth/en-us/blog/company-guide/what-are-the-scope-3-emissions
  • World Economic Forum, Scope 3 Emissions Are Key to Decarbonization – But What Are They and How Do We Tackle Them?
    https://www.weforum.org/stories/2023/09/scope-3-emissions-are-key-to-decarbonization-but-what-are-they-and-how-do-we-tackle-them/
  • Greenly, SECR Reporting: All You Need to Know
    https://greenly.earth/en-gb/blog/company-guide/secr-reporting-all-you-need-to-know
  • Greenly, TCFD Standards: All You Need to Know
    https://greenly.earth/en-gb/blog/company-guide/tcfd-standards-all-you-need-to-know
  • UK Government, UK Sustainability Reporting Standards
    https://www.gov.uk/guidance/uk-sustainability-reporting-standards
  • Greenly, What is the Corporate Sustainability Reporting Directive (CSRD)?
    https://greenly.earth/en-gb/blog/company-guide/what-is-the-corporate-sustainability-reporting-directive-csrd
  • Greenly, The Carbon Border Adjustment Mechanism (CBAM)
    https://greenly.earth/en-gb/blog/company-guide/the-carbon-border-adjustment-mechanism-cbam
  • Greenly, What is an Emission Factor?
    https://greenly.earth/en-gb/blog/company-guide/what-is-an-emission-factor
  • GHG Protocol, Calculation Tools and Guidance
    https://ghgprotocol.org/calculation-tools-and-guidance
  • UK Government, Greenhouse Gas Reporting: Conversion Factors 2024
    https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2024
  • US Environmental Protection Agency (EPA), GHG Emission Factors Hub
    https://www.epa.gov/climateleadership/ghg-emission-factors-hub

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