The three scopes reflect different types of responsibility for organizational emissions. In a digital model, it is important not only to define the Scope but also to preserve the link between the value, the facility, the activity source, the period, and the factor.
Scope 1
Direct emissions from sources owned or controlled by the organization: stationary and mobile combustion, industrial processes, and fugitive emissions.
Scope 2
Indirect emissions from purchased energy. The system should support both location-based and market-based approaches and store evidence of contractual instruments.
Scope 3
Other indirect emissions across the value chain. Each of the 15 categories uses its own boundaries, sources, and data quality assessment methods.