Scope 1 emissions are the direct greenhouse gas emissions from sources owned or controlled by the organization. Scope 2 emissions are the indirect emissions from purchased electricity, steam, heating and cooling.
Scope 1 sources fall into four groups: stationary combustion (boilers, furnaces, generators), mobile combustion (company vehicles), process emissions and fugitive emissions (such as refrigerant gas leaks).
There are two calculation approaches for Scope 2: the location-based approach uses the grid average, while the market-based approach takes into account the supply contracts the organization has entered into. Which approach is used must be clearly stated in the report.
Related terms: Scope 3 Emissions · Greenhouse Gas Inventory · Emission Factor
Related training: Corporate Carbon Footprint — ISO 14064-1