Greenhouse Gas Protocol
The Greenhouse Gas Protocol (GHG Protocol) defines emissions as direct or indirect.
Direct emissions come from sources that are owned or controlled by the reporting entity. Indirect emissions are a consequence of the activities of the reporting entity, but occur at sources owned or controlled by another entity.
The GHG Protocol further categorizes these direct and indirect emissions into three broad scopes:
Scope 1: All direct GHG emissions.
Scope 2: Indirect GHG emissions from consumption of purchased electricity, heat or steam.
Scope 3: Other indirect emissions, such as:
• The extraction, production and transport of purchased materials and fuels
• Transport-related activities in vehicles not owned or controlled by the reporting entity
• Outsourced activities
• Waste disposal etc.