Following the creation of a practical environmental and energy policy the next step towards carbon neutrality is to produce an overview of all the company’s greenhouse gas emissions.

This is broken down into three parts scope 1, scope 2 and scope 3.

Scope 1 Carbon Emissions

Relates to all direct emissions from the activities of an organisation under their control. This includes:

  • Natural gas use
  • Other fuels
  • Bioenergy
  • Refrigerants and other gases (air-conditioning)
  • Fuel used in Company owned passenger vehicles
  • Fuel used in Company owned delivery vehicles

Scope 2 Carbon Emissions

Includes indirect emissions from electricity purchased and used by the organisation. Emissions are created during the production of the energy and eventually used by the organisation. Considerations for scope 2 are:

  • UK electricity 
  • UK electricity for electric vehicles
  • Heat and steam generation

Scope 3 Carbon Emissions

Includes all other indirect emissions from the activities of the organisation, occurring from the sources that they do not control. Scope 3 emissions are usually the greatest share of a company’s carbon footprint, covering emissions associated with business travel, procurement, waste, and water. Included are:

  • Water supply
  • Water treatment
  • Waste disposal
  • Well to Tank (WTT) fuels
  • WTT – Bioenergy
  • WTT – UK electricity
  • WTT – Heat and steam
  • Transmission and distribution
  • UK electricity transmission and distribution (T&D) for electric vehicles
  • Material use
  • Business travel -Air & WTT
  • Business travel – Sea & WTT
  • Business travel – Land & WTT
  • Commuting – Land & WTT
  • Delivery vehicles and freight + WTT
  • WTT for company owned vehicles
  • Hotel stays
  • Managed assets – Electricity
  • Managed assets – Vehicles

Carbon Emission Scoping Summary

Each carbon emission overview is unique. Depending on your operations your business may not need to include all the factors within each scope. For example, it is unlikely for a service company based in an office to have business travel by sea considerations. 

Book a free, no-obligation review with lead assessor Peter Provins to discuss your carbon emission scoping and how your company can go carbon neutral.

Email: or phone: 01865 598 776