Scope 1, 2 and 3 emissions explained
What each scope means, where the data comes from, and how it links to BRSR reporting.
The Greenhouse Gas Protocol groups a company's emissions into three scopes. Knowing the scope tells you what to measure and where the data sits.
| Scope | What it covers | Typical data source |
|---|---|---|
| Scope 1 | Direct emissions from sources you own or control: fuel burnt in boilers, generators and vehicles, process emissions and refrigerant leaks | Fuel purchase records, logbooks, refrigerant top-up records |
| Scope 2 | Indirect emissions from purchased electricity, steam, heating and cooling | Electricity bills and meter readings |
| Scope 3 | All other indirect emissions in the value chain: purchased goods, transport, business travel, employee commuting, waste, use of sold products | Supplier data, logistics records, spend data |
How it is calculated
Emissions = activity data × emission factor. For example, litres of diesel multiplied by the emission factor for diesel, or kWh of electricity multiplied by the grid emission factor. The factor must be from a documented, current source, and you should keep the evidence.
BRSR and BRSR Core
The BRSR Core includes a greenhouse gas footprint attribute, covering Scope 1 and Scope 2 emissions and their intensity. Intensity is reported relative to turnover and also adjusted for purchasing power parity. Scope 3 is harder to measure, and disclosures on it are generally part of the leadership indicators. Check the current requirements for your cohort.
Practical start
- Define your boundary: which entities, plants and years.
- Collect twelve months of fuel and electricity data with source documents.
- Choose and record your emission factors.
- Calculate Scope 1 and Scope 2, then compute intensity.
- Review, sign off, and keep the working papers ready for assurance.
The emissions estimator gives a first estimate. Read the ESG and BRSR guide for the rules.