Three scopes, one carbon footprint — but they're measured completely differently. Scope 1 is what you burn, Scope 2 is the electricity you buy, and Scope 3 is everything else. Understanding the difference matters because each scope needs a different measurement approach and reduction strategy.
Key takeaways
- Scope 1 = direct emissions from sources you own or control (boilers, vehicles, process emissions).
- Scope 2 = indirect emissions from purchased electricity, steam, heat, or cooling.
- Scope 3 = all other indirect emissions across your value chain, both upstream and downstream.
- For most manufacturers, Scope 3 is around 75% of the total footprint — far larger than Scope 1 and 2 combined.
- Each scope needs a different measurement approach — Scope 1 & 2 from utility/fuel records, Scope 3 from supplier and activity data.
The three scopes, defined
| Scope | Definition | Examples | Typical share of total footprint |
|---|---|---|---|
| Scope 1 | Direct emissions from owned or controlled sources | Factory boilers, company vehicles, process emissions, refrigerant leaks | 5-20% |
| Scope 2 | Indirect emissions from purchased energy | Purchased electricity, steam, heat, cooling | 5-10% |
| Scope 3 | All other indirect emissions across the value chain | Purchased goods, transport, business travel, use of sold products, end-of-life | ~75% on average |
Why each scope needs a different approach
Scope 1 and 2 are usually measured first, since the data already exists internally. Scope 3 requires screening all 15 GHG Protocol categories for relevance, then collecting activity data from suppliers and estimating downstream impacts — a fundamentally different exercise.
Which scope should you measure first?
Don't wait to have perfect Scope 3 data before starting — a directional Scope 3 estimate alongside solid Scope 1 and 2 numbers is far more useful to buyers and auditors than a perfect Scope 1/2 number with no Scope 3 visibility at all. See our step-by-step guide to calculating Scope 3, or start with a fast baseline using the free carbon footprint calculator, which covers all three scopes.
How this affects CSRD, CDP and other disclosures
If you supply EU buyers reporting under CSRD, they need your Scope 3 data as part of their own value-chain disclosure — regardless of whether CSRD applies to you directly. See why this matters even for non-EU suppliers.
Get all three scopes measured properly
We build a GHG Protocol-conformant Scope 1, 2 and 3 inventory in one engagement — the foundation for CSRD, CBAM and SBTi work. Backed by €2.3M PI insurance.
Explore Carbon & Net Zero Services →Frequently asked questions
What is the difference between Scope 1, 2 and 3 emissions?
Scope 1 is direct emissions from owned or controlled sources. Scope 2 is indirect emissions from purchased energy. Scope 3 is all other indirect emissions across your value chain, upstream and downstream.
Why is Scope 3 usually bigger than Scope 1 and 2 combined?
Because it captures emissions embedded in everything a company buys and everything that happens to what it sells. CDP finds corporate supply-chain emissions average roughly 26x a company's own operational emissions.
Which scope should a company measure first?
Scope 1 and 2 first, since they're within direct control and easiest to measure. Scope 3 should follow immediately, since it usually represents the majority of the total footprint.
Do all three scopes need to be reported for CSRD or CDP?
CSRD requires all three where material, per a double materiality assessment. CDP also requests all three, with increasing scrutiny on Scope 3 completeness each cycle.
Sources & further reading
- GHG Protocol — Corporate Standard: ghgprotocol.org/corporate-standard
- CDP — "Corporates' supply chain (Scope 3) emissions are 26 times higher than their operational emissions": cdp.net
This article is general guidance, not formal accounting advice — verify methodology against the GHG Protocol Corporate Standard for your inventory.