The Scope 1, 2 and 3 categories are used to delimit and classify greenhouse gas emissions, specifically CO2 emissions. Scope 1 includes direct CO2 emissions from sources controlled by the issuing company, such as emissions from combustion processes. In contrast, Scope 2 emissions refer to indirect CO2 emissions that result from the consumption of purchased electricity, steam, or other purchased primary forms of energy. Finally, Scope 3 emissions include all other CO2 emissions that occur in the reporting company’s value chain, including upstream and downstream emissions, as well as emissions that occur in economic sectors with a high impact on climate change and its mitigation.
