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Sep 30, 2025

3 min read

Scope 1-2-3 emissions explained

Bernard de Wit

Founder

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TL;DR

The Scope 1 2 3 framework is the basis for all carbon footprint measurements and is becoming mandatory due to the implementation of the CSRD.
Scope 1: What you directly emit (company vehicles, owned heating systems).
Scope 2: What you directly cause but don't emit yourself (purchased electricity, heat, or steam).
Scope 3: The CO2 emissions across your company's entire (upstream and downstream) value chain. This offers the biggest reduction opportunities.
This distinction prevents double-counting and enables a targeted reduction strategy.

Introduction to Scope 1-2-3 emissions

The Scope 1-2-3 framework may sound familiar, and if not, that’s about to change quickly! With the introduction of the CSRD and the growing global focus on climate goals, this model is becoming increasingly relevant for businesses worldwide.

This framework is the foundation for every carbon footprint measurement and sustainability report, making a clear understanding of Scope 1, 2, and 3 emissions essential for compliance and reduction strategies. If you’re already familiar with the terms, you may still have questions: What exactly is the distinction? And how do you practically apply the rules for CSRD reporting?

In this article, we’ll explain everything you need to know and provide a simple mnemonic device to help you remember the difference between Scope 1, 2, and 3 categories.

Why do we measure Scope 1-2-3?

To limit global warming to 1.5 degrees Celsius, as set out in the Paris Agreement, the world has agreed to transition to a climate-neutral economy. The targets are clear:

55% reduction by 2030 (compared to 1990)
90% reduction by 2040
Carbon neutral by 2050

The Scope 1-2-3 framework is essential for achieving these climate goals. It provides a standardized way to accurately measure emissions, enabling companies and consumers to make informed choices and stimulating green investments. This contributes to a more transparent and sustainable economy.

The Greenhouse Gas Protocol

The Scope 1-2-3 framework is part of the Greenhouse Gas Protocol (GHG Protocol). This was created through a partnership between the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). The Protocol forms the framework for almost all CO2 reporting, including the CSRD framework.

It offers organizations a structured approach to:

Calculate their carbon footprint
Track progress in emission reduction
Set meaningful climate targets
Report environmental impacts

The GHG Protocol divides emissions into three categories, known as scopes: Scope 1, Scope 2, and Scope 3.

Scope 1-2-3 emissions categories explained

Scope 1: Direct emissions (company facilities and fleet)

Scope 1 covers the direct emissions originating from sources that your company owns or controls. These include:

Emissions from the use of company vehicles
Emissions from heating systems in company buildings (e.g., natural gas consumption)
Industrial processes, such as factory smoke and chemicals

These emissions are often the most direct and manageable within your organization's carbon footprint.

Scope 2: Indirect emissions (purchased energy)

Scope 2 concerns emissions released during the use of purchased energy, such as electricity from an energy company.

While these emissions are indirect—the emission occurs during generation by the energy supplier—the output is directly linked to your organization's energy consumption.

Scope 3: Upstream and downstream emissions (value chain)

Scope 3 encompasses the emissions that arise across your company's entire value chain. These emissions fall outside your direct control and are categorized into various types, including:

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 sale, for example, during the use or disposal of your products by customers

NB: Scope 3 emissions are challenging to measure but offer the greatest opportunities for reduction. Simultaneously, this is often the category where awareness within organizations is lowest. Gaining insight into Scope 3 emissions is therefore crucial for targeted and impactful steps toward emission reduction.

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 subdivision into Scope 1, 2, and 3 might seem cumbersome or unnecessarily complicated, but this system has a vital function:

Preventing Double Counting
By distinguishing between Scope 1, 2, and 3, the system prevents the same emissions from being attributed multiple times, for instance, by two or more companies in a CO2 measurement. This ensures a fair and transparent view of emissions per organization.

Insight into Emission Structure
The Scope 1-2-3 framework helps you better understand how your organization's emissions are distributed. This insight makes it easier to identify where the largest sources of emissions are located.

Developing a Reduction Strategy
By analyzing which scope contributes the largest share to the total emissions, you can take more targeted measures to reduce them. This makes the framework a powerful tool for developing an effective sustainability strategy.

To make the Scope 1-2-3 framework easier to remember, you can use the following mnemonic device:

Scope 1: What you emit yourself
Scope 2: What you directly cause, but don't emit yourself
Scope 3: What you emit through the value chain

Regreener's Carbon Calculator: gaining insight into your Scope 1 2 3 footprint

At Regreener, we believe that sustainability should be accessible to everyone. Insight into and understanding of emissions is the first step to lowering your company's CO2 footprint. That is why we developed the Carbon Calculator, a user-friendly tool to measure, reduce, and offset your emissions.

To book a demo or for more information, click here.

Want to learn more about calculating your footprint? In this article, we dive deeper into the question how can you best measure your CO2 footprint.

Conclusion: the crucial role of Scope 1 2 3 in CSRD

Companies play a crucial role in achieving climate goals. The Scope 1-2-3 framework is essential in this and forms the basis for any CO2 footprint measurement or sustainability report.

By measuring and reducing these emissions, your company can minimize its carbon footprint, increase efficiency, and respond to stricter environmental standards. Scope 3, often the largest and least understood category, offers the most opportunities for impactful reductions with targeted action.

Looking for extra information? Check out our FAQ guide on CO2 measurement.

TL;DR

The Scope 1 2 3 framework is the basis for all carbon footprint measurements and is becoming mandatory due to the implementation of the CSRD.
Scope 1: What you directly emit (company vehicles, owned heating systems).
Scope 2: What you directly cause but don't emit yourself (purchased electricity, heat, or steam).
Scope 3: The CO2 emissions across your company's entire (upstream and downstream) value chain. This offers the biggest reduction opportunities.
This distinction prevents double-counting and enables a targeted reduction strategy.

Introduction to Scope 1-2-3 emissions

In this article, we’ll explain everything you need to know and provide a simple mnemonic device to help you remember the difference between Scope 1, 2, and 3 categories.

Why do we measure Scope 1-2-3?

To limit global warming to 1.5 degrees Celsius, as set out in the Paris Agreement, the world has agreed to transition to a climate-neutral economy. The targets are clear:

55% reduction by 2030 (compared to 1990)
90% reduction by 2040
Carbon neutral by 2050

The Greenhouse Gas Protocol

It offers organizations a structured approach to:

Calculate their carbon footprint
Track progress in emission reduction
Set meaningful climate targets
Report environmental impacts

The GHG Protocol divides emissions into three categories, known as scopes: Scope 1, Scope 2, and Scope 3.

Scope 1-2-3 emissions categories explained

Scope 1: Direct emissions (company facilities and fleet)

Scope 1 covers the direct emissions originating from sources that your company owns or controls. These include:

Emissions from the use of company vehicles
Emissions from heating systems in company buildings (e.g., natural gas consumption)
Industrial processes, such as factory smoke and chemicals

These emissions are often the most direct and manageable within your organization's carbon footprint.

Scope 2: Indirect emissions (purchased energy)

Scope 2 concerns emissions released during the use of purchased energy, such as electricity from an energy company.

While these emissions are indirect—the emission occurs during generation by the energy supplier—the output is directly linked to your organization's energy consumption.

Scope 3: Upstream and downstream emissions (value chain)

Scope 3 encompasses the emissions that arise across your company's entire value chain. These emissions fall outside your direct control and are categorized into various types, including:

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 sale, for example, during the use or disposal of your products by customers

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 subdivision into Scope 1, 2, and 3 might seem cumbersome or unnecessarily complicated, but this system has a vital function:

To make the Scope 1-2-3 framework easier to remember, you can use the following mnemonic device:

Scope 1: What you emit yourself
Scope 2: What you directly cause, but don't emit yourself
Scope 3: What you emit through the value chain

Regreener's Carbon Calculator: gaining insight into your Scope 1 2 3 footprint

To book a demo or for more information, click here.

Want to learn more about calculating your footprint? In this article, we dive deeper into the question how can you best measure your CO2 footprint.

Conclusion: the crucial role of Scope 1 2 3 in CSRD

Companies play a crucial role in achieving climate goals. The Scope 1-2-3 framework is essential in this and forms the basis for any CO2 footprint measurement or sustainability report.

Looking for extra information? Check out our FAQ guide on CO2 measurement.

TL;DR

The Scope 1 2 3 framework is the basis for all carbon footprint measurements and is becoming mandatory due to the implementation of the CSRD.
Scope 1: What you directly emit (company vehicles, owned heating systems).
Scope 2: What you directly cause but don't emit yourself (purchased electricity, heat, or steam).
Scope 3: The CO2 emissions across your company's entire (upstream and downstream) value chain. This offers the biggest reduction opportunities.
This distinction prevents double-counting and enables a targeted reduction strategy.

Introduction to Scope 1-2-3 emissions

In this article, we’ll explain everything you need to know and provide a simple mnemonic device to help you remember the difference between Scope 1, 2, and 3 categories.

Why do we measure Scope 1-2-3?

To limit global warming to 1.5 degrees Celsius, as set out in the Paris Agreement, the world has agreed to transition to a climate-neutral economy. The targets are clear:

55% reduction by 2030 (compared to 1990)
90% reduction by 2040
Carbon neutral by 2050

The Greenhouse Gas Protocol

It offers organizations a structured approach to:

Calculate their carbon footprint
Track progress in emission reduction
Set meaningful climate targets
Report environmental impacts

The GHG Protocol divides emissions into three categories, known as scopes: Scope 1, Scope 2, and Scope 3.

Scope 1-2-3 emissions categories explained

Scope 1: Direct emissions (company facilities and fleet)

Scope 1 covers the direct emissions originating from sources that your company owns or controls. These include:

Emissions from the use of company vehicles
Emissions from heating systems in company buildings (e.g., natural gas consumption)
Industrial processes, such as factory smoke and chemicals

These emissions are often the most direct and manageable within your organization's carbon footprint.

Scope 2: Indirect emissions (purchased energy)

Scope 2 concerns emissions released during the use of purchased energy, such as electricity from an energy company.

While these emissions are indirect—the emission occurs during generation by the energy supplier—the output is directly linked to your organization's energy consumption.

Scope 3: Upstream and downstream emissions (value chain)

Scope 3 encompasses the emissions that arise across your company's entire value chain. These emissions fall outside your direct control and are categorized into various types, including:

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 sale, for example, during the use or disposal of your products by customers

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 subdivision into Scope 1, 2, and 3 might seem cumbersome or unnecessarily complicated, but this system has a vital function:

To make the Scope 1-2-3 framework easier to remember, you can use the following mnemonic device:

Scope 1: What you emit yourself
Scope 2: What you directly cause, but don't emit yourself
Scope 3: What you emit through the value chain

Regreener's Carbon Calculator: gaining insight into your Scope 1 2 3 footprint

To book a demo or for more information, click here.

Want to learn more about calculating your footprint? In this article, we dive deeper into the question how can you best measure your CO2 footprint.

Conclusion: the crucial role of Scope 1 2 3 in CSRD

Companies play a crucial role in achieving climate goals. The Scope 1-2-3 framework is essential in this and forms the basis for any CO2 footprint measurement or sustainability report.

Looking for extra information? Check out our FAQ guide on CO2 measurement.

TABLE OF CONTENTS

FAQs

What is the Greenhouse Gas Protocol?

The Greenhouse Gas (GHG) Protocol is the world’s leading framework for measuring and managing greenhouse gas emissions across Scope 1, Scope 2, and Scope 3, helping businesses accurately assess their carbon footprint. Widely adopted by sustainability standards such as CDP, CSRD, and the Science Based Targets initiative (SBTi), the GHG Protocol ensures consistency, transparency, and credibility in corporate climate reporting and emissions reduction strategies.

To learn more about the Protocol, read our blog.

What is the Greenhouse Gas Protocol?

To learn more about the Protocol, read our blog.

What is the Greenhouse Gas Protocol?

To learn more about the Protocol, read our blog.

Why should my company measure its carbon footprint?

Carrying out your own carbon assessment not only contributes to the global goal of reducing greenhouse gas emissions and combating climate change, but it also offers several strategic advantages:

Meet customer expectations: consumers, especially younger generations, increasingly favor businesses that prioritize sustainability.
Control operational costs: identifying and addressing inefficiencies can reduce expenses.
Attract investors: sustainability initiatives can make your business more appealing to socially responsible investors.
Enhance brand image: demonstrating climate action can strengthen your reputation and differentiate your brand.
Prepare for future regulations: stay ahead of evolving environmental laws and compliance requirements.

Why should my company measure its carbon footprint?

Carrying out your own carbon assessment not only contributes to the global goal of reducing greenhouse gas emissions and combating climate change, but it also offers several strategic advantages:

Meet customer expectations: consumers, especially younger generations, increasingly favor businesses that prioritize sustainability.
Control operational costs: identifying and addressing inefficiencies can reduce expenses.
Attract investors: sustainability initiatives can make your business more appealing to socially responsible investors.
Enhance brand image: demonstrating climate action can strengthen your reputation and differentiate your brand.
Prepare for future regulations: stay ahead of evolving environmental laws and compliance requirements.

Why should my company measure its carbon footprint?

Carrying out your own carbon assessment not only contributes to the global goal of reducing greenhouse gas emissions and combating climate change, but it also offers several strategic advantages:

Meet customer expectations: consumers, especially younger generations, increasingly favor businesses that prioritize sustainability.
Control operational costs: identifying and addressing inefficiencies can reduce expenses.
Attract investors: sustainability initiatives can make your business more appealing to socially responsible investors.
Enhance brand image: demonstrating climate action can strengthen your reputation and differentiate your brand.
Prepare for future regulations: stay ahead of evolving environmental laws and compliance requirements.

How does Regreener calculate my company's emissions?

We conduct our CO₂ measurements in accordance with the Greenhouse Gas (GHG) Protocol, the leading global standard for measuring and managing greenhouse gas emissions. Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), the GHG Protocol provides comprehensive guidelines and tools for organizations to accurately measure, manage, and report their emissions.

Understanding GHG Protocol Scopes

The GHG Protocol categorizes emissions into three distinct scopes: Scope 1, Scope 2, and Scope 3. Here’s a quick breakdown:

Scope 1 – Direct Emissions:
These are emissions from sources that are owned or controlled by the organization. Examples include emissions from on-site fuel combustion, such as gas heating systems, company-owned vehicles, or industrial processes.

Scope 2 – Indirect Emissions from Energy Use:
Scope 2 covers indirect emissions from the consumption of purchased energy, such as electricity, steam, or heating and cooling. While these emissions occur off-site, they are directly tied to the organization’s energy consumption.

Scope 3 – Other Indirect Emissions (Value Chain):
Scope 3 encompasses all other indirect emissions generated across the organization’s value chain. These may include emissions from:

The production and transportation of purchased goods (e.g., IT equipment or office supplies)
Business travel and employee commuting
Waste disposal and logistics
The production of food consumed by employees

How does Regreener calculate my company's emissions?

Understanding GHG Protocol Scopes

The GHG Protocol categorizes emissions into three distinct scopes: Scope 1, Scope 2, and Scope 3. Here’s a quick breakdown:

Scope 3 – Other Indirect Emissions (Value Chain):
Scope 3 encompasses all other indirect emissions generated across the organization’s value chain. These may include emissions from:

The production and transportation of purchased goods (e.g., IT equipment or office supplies)
Business travel and employee commuting
Waste disposal and logistics
The production of food consumed by employees

How does Regreener calculate my company's emissions?

Understanding GHG Protocol Scopes

The GHG Protocol categorizes emissions into three distinct scopes: Scope 1, Scope 2, and Scope 3. Here’s a quick breakdown:

Scope 3 – Other Indirect Emissions (Value Chain):
Scope 3 encompasses all other indirect emissions generated across the organization’s value chain. These may include emissions from:

The production and transportation of purchased goods (e.g., IT equipment or office supplies)
Business travel and employee commuting
Waste disposal and logistics
The production of food consumed by employees

Does my organization need to allocate time for a CO2 measurement?

Yes, if you choose self-service: You'll need to invest time in gathering data, entering information, and managing the measurement process using our tools and guidance.

No, if you choose our full-service option: We handle the entire process for you, from data collection to reporting. This option comes at an additional cost but requires minimal time and effort on your part.

Does my organization need to allocate time for a CO2 measurement?

Yes, if you choose self-service: You'll need to invest time in gathering data, entering information, and managing the measurement process using our tools and guidance.

No, if you choose our full-service option: We handle the entire process for you, from data collection to reporting. This option comes at an additional cost but requires minimal time and effort on your part.

Does my organization need to allocate time for a CO2 measurement?

Yes, if you choose self-service: You'll need to invest time in gathering data, entering information, and managing the measurement process using our tools and guidance.

No, if you choose our full-service option: We handle the entire process for you, from data collection to reporting. This option comes at an additional cost but requires minimal time and effort on your part.