TL;DR: The Scope 1-2-3 framework will become increasingly important in the coming years, especially with the introduction of the CSRD. This framework forms the foundation of every CO2 footprint measurement or sustainability report, making it essential to understand the differences between the scopes.
To make the Scope 1-2-3 framework easier to remember, you can use the following mnemonic:
• Scope 1: What you emit yourself.
• Scope 2: What you cause directly but don’t emit yourself.
• Scope 3: What you emit through the supply chain.
Want to learn more? Keep reading!
Introduction to scope 1-2-3 emissions
What’s your favorite scope: 1, 2, or 3?
You’ve likely heard of the Scope 1-2-3 framework before. If not, you probably will soon! With the introduction of the CSRD, this model is becoming increasingly relevant. Even if you’re familiar with Scope 1, 2, and 3, you may still have questions. For instance, what exactly distinguishes the scopes? And how can you apply them in practice?
In this guide, we’ll clarify everything for you.
Why Do We Measure Scope 1-2-3?
To limit global warming to 1.5°C, as agreed in the Paris Agreement, the world has committed to transitioning to a climate-neutral economy. The objectives are clear:
• 55% reduction by 2030 (compared to 1990 levels).
• 90% reduction by 2040.
• Climate neutrality by 2050.
The Scope 1-2-3 framework is vital for achieving climate goals, enabling accurate emission measurement and informed decision-making. Its standardized approach provides structure, comparability, and transparency, fostering informed choices, green investments, and a more sustainable economy.
The Greenhouse Gas Protocol
The Scope 1-2-3 framework is part of The Greenhouse Gas Protocol (GHG Protocol), a globally recognized initiative by the World Resources Institute (WRI). Thanks to this foundation, the Scope 1-2-3 framework is the backbone of nearly all sustainability reporting, including the CSRD framework.
The GHG Protocol categorizes emissions into three groups, known as scopes:
• Scope 1: Direct emissions.
• Scope 2: Indirect emissions from purchased energy.
• Scope 3: Emissions within the value chain.
Scope 1-2-3 emissions categories explained
Scope 1: Direct Emissions (Company Facilities and Vehicles)
Scope 1 includes direct emissions from sources owned or controlled by your company. Examples include:
• Emissions from company vehicles.
• Emissions from heating systems in company buildings.
• Industrial processes, such as factory emissions and chemical usage.
Remember: Scope 1 emissions are often the most direct and manageable within your organization’s CO2 footprint.
Scope 2: Indirect Emissions (Purchased Energy)
Scope 2 covers emissions from the use of purchased energy, such as electricity from a utility provider. Although these emissions are indirect (they are not caused directly by your organization but occur during energy production), they are directly tied to your organization’s energy consumption.
Scope 3: Upstream and Downstream Emissions (Value Chain)
Scope 3 includes emissions across your company’s entire value chain, outside your direct control. These are divided into three categories:
Business travel: Emissions from travel for business purposes.
Upstream emissions: Emissions from the production and delivery of purchased goods and services.
Downstream emissions: Emissions after the sale, such as during the use or disposal of your products by customers.
Remember: Scope 3 emissions are difficult to measure but offer the greatest reduction potential. At the same time, this is often the category where awareness within organizations is the lowest. Gaining insight into Scope 3 emissions is therefore crucial for targeted and impactful steps towards emission reduction.
This requires insight into the supply chain, collaboration with partners, and knowledge of the product lifecycle.
Below is a visualization of the various emission sources under the Scope 1-2-3 framework.
The benefits of the scope 1-2-3 framework
The division into Scopes 1, 2, and 3 may seem complex, but this system serves an important purpose:
Avoiding Double Counting
By distinguishing between Scope 1, 2, and 3, the framework ensures emissions are not counted multiple times by different companies in a CO₂ assessment. This creates a fair and transparent picture of emissions per organization.
Understanding Emission Structure
The Scope 1-2-3 framework helps you understand how your organization’s emissions are distributed. This makes it easier to identify the main sources of emissions.
Reduction Strategy
By analyzing which scope contributes the most to your total emissions, you can take targeted measures to reduce emissions. This makes the framework a powerful tool for creating an effective sustainability strategy.
Mnemonic to Remember the Differences Between Scopes:
• Scope 1: What you emit yourself.
• Scope 2: What you cause directly but don’t emit yourself.
• Scope 3: What you emit through the supply chain.
The Footprint Navigator: For Whom Is the Tool Suitable, and What Versions Are Available?
At Regreener, we believe sustainability should be accessible to everyone. Understanding and measuring emissions is the first step in reducing your company’s CO2 footprint. That’s why we developed the Footprint Navigator; an easy-to-use tool available in both free and paid versions.
By offering a free version, we aim to lower the barrier for companies to calculate their emissions and take action.
Free Version
The free version is ideal for:
• Companies taking their first steps in mapping their CO2 footprint.
• Organizations already calculating emissions in spreadsheets who want better calculations and visualizations.
Paid Version
The paid version includes advanced features, such as:
• A fully customized client environment with additional emission categories.
• End-to-end guidance from Regreener, from CO₂ calculation to developing reduction strategies.
With the Footprint Navigator, we support you in taking concrete steps toward a sustainable future, regardless of where you are on your journey.
Want to learn more about reducing your footprint? In this article, we dive deeper into the question: How can you best measure your CO2 footprint?
Conclusion
Companies play a vital role in achieving climate goals. The Scope 1-2-3 framework is essential for this and forms the foundation for every CO2 footprint measurement or sustainability report.
By measuring and reducing these emissions, you can minimize your CO2 footprint, increase efficiency, and prepare for stricter environmental regulations. Scope 3, often the largest and least known category, offers the greatest opportunities for impactful reductions through targeted action.
Interested in starting your climate journey? Click here to contact us.
