GHG Protocol establishes comprehensive global standardized frameworks to measure and manage greenhouse gas (GHG) emissions from private and public sector operations, value chains and mitigation actions.
The Corporate Standard classifies a company’s direct and indirect GHG emissions into three “scopes,” and requires that companies account for and report all scope 1 emissions (i.e., direct emissions from owned or controlled sources) and all scope 2 emissions (i.e., indirect emissions from the generation of purchased energy consumed by the reporting company). The Corporate Standard gives companies flexibility in whether and how to account for scope 3 emissions (i.e., all other indirect emissions that occur in a company’s value chain).
Direct emissions are included in scope 1. Indirect emissions are included in scope 2 and scope 3. While a company has control over its direct emissions, it has influence over its indirect emissions. A complete GHG inventory therefore includes scope 1, scope 2, and scope 3.
Alle direkten Emissionen, die im eigenen Verantwortungsbereich liegen.
Scope 2
Die indirekten Emissionen aus außerhalb erzeugtem und eingekauftem Strom, Dampf, Wärme und Kälte
Scope 3
Alle sonstigen indirekten Emissionen, darunter die aus der Herstellung, Transport eingekaufter Güter oder Verteilung und Nutzung der eigenen Produkte oder der Entsorgung von Abfällen; auch Emissionen aufgrund von Geschäftsreisen gehören hierzu.
Die Erfassung der Scope-1- und Scope-2-Emissionen sind verpflichtend, Scope-3 ist optional.