Scope 1, 2 & 3 Emissions: What They Are and How We Calculate Them

Every carbon footprint is built on three “scopes,” defined by the GHG Protocol — the global standard for corporate emissions accounting. Getting them right is the foundation of any credible sustainability program, regulatory filing, or supplier disclosure. Here's what each scope covers, and how we calculate it.

Scope 1 — Direct Emissions

Emissions from sources your company owns or controls.

•      Company vehicles and fleet fuel

•      On-site fuel combustion (boilers, furnaces, generators)

•      Process emissions from manufacturing

•      Refrigerant and fugitive leaks

These are usually the most straightforward to measure — but only if fuel and activity data are tracked properly.

Scope 2 — Purchased Energy

Indirect emissions from the energy you buy.

•      Purchased electricity

•      Purchased steam, heating, and cooling

Scope 2 is calculated two ways — location-based (using regional grid averages) and market-based (reflecting your actual energy contracts and renewable purchases). Most disclosures now require both.

Scope 3 — Value Chain Emissions

Everything else — the emissions across your full value chain. Spanning 15 categories under the GHG Protocol, Scope 3 includes:

•      Purchased goods and services

•      Business travel and employee commuting

•      Upstream and downstream transportation

•      Use and end-of-life of sold products

•      Capital goods, waste, and more

Scope 3 is typically the largest share of a company's footprint — often 70% or more — and by far the hardest to measure. It's also where buyers, regulators, and customers now focus their scrutiny. We build Scope 3 inventories using spend-based, activity-based, and supplier-specific methods, matched to the quality of data actually available — with a clear, documented methodology behind every number.

How Dune Calculates Your Footprint

We don't hand you a black box. We build auditable, GHG Protocol–aligned inventories with emissions factors, boundaries, and assumptions you can defend — to an auditor, a buyer, or a regulator. That means your numbers hold up for:

•      CDP, CSRD, and SB 253/261 reporting

•      SBTi target-setting and validation

•      Customer and supplier disclosure requests (Walmart, CDP Supply Chain, and others)

Not sure where your emissions data stands? Let's find out.

[ Book a call ]