Emissions Calculation Hub

Learn about greenhouse gas emissions, calculation methodologies, and reporting requirements

Emissions Calculations Overview

Foundational knowledge for understanding and calculating emissions

What is Scope 1, 2 & 3

Understanding the three scopes of greenhouse gas emissions and how they categorize direct and indirect emissions.

EU Carbon Intensity Benchmarks

Compare your company's carbon intensity against 10-year Eurostat data across 27 EU countries and 80+ industries.

Scope 1

Direct emissions from owned or controlled sources

Scope 1: Direct Emissions

Emissions from sources that are owned or controlled by the company, including combustion of fuels in company vehicles and facilities.

Scope 2

Indirect emissions from purchased energy

Scope 2: Indirect Energy Emissions

Emissions from the generation of purchased electricity, steam, heating, and cooling consumed by the company.

Scope 3

All other indirect emissions in the value chain

Upstream Emissions

Emissions from activities in the supply chain before the company

Cat. 1: Purchased Goods & Services

Extraction and production of all products and services bought by the company.

Cat. 2: Capital Goods

Production of acquired capital goods like machinery and buildings.

Cat. 3: Fuel & Energy Activities

Upstream emissions from fuel and energy not already included in Scope 1 or 2.

Cat. 4: Upstream Transportation

Logistics for goods purchased by the company or moved between its facilities in non-owned vehicles.

Cat. 5: Waste in Operations

Third-party disposal and treatment of waste from company-controlled operations.

Cat. 6: Business Travel

Employee travel for business purposes in vehicles not owned or operated by the company.

Cat. 7: Employee Commuting

Travel of employees between their homes and worksites.

Cat. 8: Upstream Leased Assets

Operation of assets leased by the company that are not already included in Scope 1 or 2.

Downstream Emissions

Emissions from activities after products leave the company

Cat. 9: Downstream Transportation

Logistics for sold products, including retail and storage, paid for by the company or third parties.

Cat. 10: Processing of Sold Products

Further processing of intermediate products by third parties after sale.

Cat. 11: Use of Sold Products

Direct and indirect emissions from the use of products by the end consumer.

Cat. 12: End-of-Life Treatment

Disposal and recycling of products sold by the company.

Cat. 13: Downstream Leased Assets

Operation of assets owned by the company but leased to other entities.

Cat. 14: Franchises

Operations of businesses operating under a franchise license from the reporting company.

Cat. 15: Investments

Emissions associated with equity investments, debt, and project finance.

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