What are Scope 1, 2, and 3 emissions?
The Greenhouse Gas Protocol (GHG Protocol), jointly developed by WRI (World Resources Institute) and WBCSD (World Business Council for Sustainable Development) since 1998, is the global standard for corporate emissions accounting. It classifies emissions into three scopes: Scope 1 (direct), Scope 2 (purchased energy), and Scope 3 (other indirect emissions in the value chain). The Corporate Standard and Scope 3 Standard are the primary GHG Protocol documents; a major update is in progress for 2025-2026.
Scope definitions
- Scope 1 — Direct emissions: from owned or controlled sources — combustion in boilers/furnaces/vehicles, process emissions, fugitive emissions (refrigerants, methane leaks).
- Scope 2 — Indirect from purchased energy: electricity, steam, heating, cooling. Two reporting methods: location-based (grid average) and market-based (contracted instruments like RECs/GOs).
- Scope 3 — Other indirect: 15 categories spanning upstream (purchased goods, capital goods, fuel and energy related, transport, waste, business travel, employee commuting, leased assets) and downstream (transport, processing, use of sold products, end-of-life, leased assets, franchises, investments).
Why Scope 3 is the new frontier
For most companies, Scope 3 represents 70-95% of total emissions — particularly Categories 1 (purchased goods/services), 11 (use of sold products), and 15 (investments, for financial institutions). Scope 3 reporting is now mandated under CSRD’s ESRS E1, SEC climate rule (litigation pending), CDP, and major procurement programmes. SBTi Net-Zero Standard requires Scope 3 targets when Scope 3 ≥40% of total.
Türkiye’de uygulama
KGK’nın TSRS 2 standardı GHG Protokolünü tanır ve Kapsam 1+2 zorunlu; Kapsam 3 maddi kategorilerde zorunlu raporlama getirir. CBAM (Karbon Sınırı Düzenleme Mekanizması) ihracatçı Türk üreticilerini Kapsam 1 emisyon raporlamasına zorlayan ilk pratik uygulamadır. SBTi taahhüt eden Türk şirketleri 2025+ döngüsünde Kapsam 3 hedefleri belirleme baskısı altındadır.
Do: establish organisational and operational boundary; calculate Scope 1+2 first; conduct Scope 3 materiality screen across 15 categories; document methodologies for assurance.
Don’t: omit Scope 3 because it is difficult — assurance providers and rating agencies now penalise material omissions.