GHG Protocol Corporate Standard

March 10, 2023

• Scope 1 GHG emissions are direct emissions from owned or controlled sources. Note that one company’s Scope 1 (direct) emissions are Scope 3 (indirect) emissions for a company or consumer who is in the first company’s value chain.

• Scope 2 GHG emissions are indirect emissions from the generation of purchased energy.

• Scope 3 GHG emissions are all indirect emissions (not included in Scope 2) that occur in the value chain of the reporting company, including both upstream and downstream emissions. The GHG Protocol’s Scope 3 schema contains 15 stages, eight of which are upstream, seven downstream.

The GHG Protocol was established by the World Resources Institute (WRI) and the World Business Council for
Sustainable Development (WBCSD) over 20 years ago as demand for an international standard for corporate GHG accounting and reporting emerged in the late 1990s.

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