Carbon accounting basics: Scopes 1, 2 and 3

Scope 1 is what you burn. Scope 2 is the energy you buy. Scope 3 is everything else in your value chain.

1 min readUpdated 2026-11-10

The three scopes

Scope	What it covers	Examples
Scope 1	Direct emissions from sources you own or control	Boiler fuel, company vehicles, refrigerant leaks
Scope 2	Indirect emissions from purchased energy	Grid electricity, purchased steam
Scope 3	All other indirect emissions in your value chain	Purchased materials, freight, business travel, product use

Each entry you make is assigned to a scope automatically. See Read your results by scope, site and source.

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