← Back to Teaching Sustainability
Ariel Le
February 14, 2025
When evaluating a company's environmental impact, identifying emission sources is essential. The Greenhouse Gas (GHG) Protocol establishes accounting standards enabling organizations to track and report emissions across three categories: Scope 1, Scope 2, and Scope 3.
Direct emissions originating from sources owned or controlled by the organization fall under this category. Companies typically prioritize these first due to their straightforward measurement and high impact potential.
Four subcategories encompass Scope 1:
Indirect emissions result from purchasing electricity, steam, heat, or cooling. Though physically generated elsewhere, they're included because they stem from organizational energy consumption.
The broadest category encompasses indirect emissions throughout the entire value chain—upstream production and downstream product use. These prove most challenging to quantify since data often requires estimation.
Upstream (15 total categories):
Downstream:
After data collection, organizations can utilize carbon calculators or engage professionals to analyze results. Companies can then establish reduction targets and implement emissions-reduction strategies. Platforms like Aclymate simplify the entire process, from data collection through reporting.
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