Your Journey towards Net Zero Emissions

Moving from ambition to action
Office buildings by night

Scope 1 emissions

Covers all direct GHG emissions that are directly emitted from the site of the process or service. 

For example, emissions from combustion in owned or controlled boilers, furnaces, and vehicles.

Emissions from chemical production in owned or controlled process equipment.

Scope 2 emissions

These emissions are the GHG released into the atmosphere from the consumption of purchased energy (electricity, heat or steam generated off-site but purchased by the business).

Purchased electricity it buys for heating and cooling buildings. 

Image by Casey Horner

Scope 3 emissions

These are all indirect emissions not associated with the company itself, but that the organisation is indirectly responsible for, both upstream and downstream in its supply chain.

Emissions along the value chain often represent a company's biggest greenhouse gas impact, which means that companies have been missing out on significant opportunities for improvement. 

Understanding your organisations' GHG emissions inventory and setting a target boundary.

Your science-based targets must cover company-wide Scope 1 and 2 emissions, as defined by the GHG Protocol Corporate Standard, and Scope 3 emissions in most cases.

Scope 3 emissions, also referred to as value chain emissions, often represent the majority of an organisation’s total GHG emissions.  The SBTi requires that if Scope 3 emissions make up over 40% of total emissions, then at least two-thirds of your Scope 3 emissions must be included in the target.

The Scope 3 Standard recommends that companies identify which scope 3 activities are expected to have the most significant GHG emissions, offer the most significant GHG reduction opportunities, and are most relevant to the company’s business goals. Companies should begin by conducting a screening process, using less specific data, to determine the size of GHG emissions in each of the 15 categories. Then each category can be examined to determine whether to further refine its emission estimates. (justification must be provided for any exclusions, on grounds of irrelevance to your business)

Screening to priorities data collection will assess the relevance of each of the 15 categories should be based on the following criteria:

 

  • Size

  • Influence

  • Risk

  • Stakeholders

  • Outsourcing

  • Sector Guidance

  • Spending or revenue guidance

  • The organisation may also be able to influence its suppliers or choose which vendors to contract with based on their practices.

(Companies may exclude up to 5% of scope 1 and scope 2 emissions combined in the boundary of the inventory and target)

The Net Zero challenge is huge but so is the opportunity