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: peter.provins@enistic.com or phone: 01865 598 776

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A Carbon Reduction Plan (CRP) is a statement from a company identifying their current Carbon Footprint and committing to help the UK achieve Net Zero emissions by 2050.

Streamlined Energy and Carbon Reporting (SECR) is a piece of legislation from the UK Government which replaced the Carbon Reduction Commitment (CRC).

The Energy Savings Opportunity Scheme (ESOS) was introduced by the UK Government to promote energy efficiency and to ensure large enterprises are regularly assessing their energy usage.

Net Zero refers to producing zero carbon dioxide emissions by balancing emissions against carbon emission reduction, and carbon offsetting strategies. 

The Procurement Policy Note (PPN 06/21) sets out how government departments need to take account of suppliers’ Net Zero Carbon Reduction Plans in the procurement of major government contracts.

Science-based targets (SBT) are targets that help companies define their journey to reduce carbon emissions, helping prevent the worst impacts of climate change and future-proof business growth.

The Task Force on Climate-Related Financial Disclosures (TCFD) was developed to create consistent climate-related financial risk disclosures for use by organisations in providing information.

The Environmental, Social and Governance report (ESG) is a statement from a company announcing its current commitment to the environment, social and governance matters. 


Carbon reporting and management for healthcare companies and NHS suppliers. Carbon Reduction Plans and PPN 06/21 solutions for NHS providers from £95 pcm.

Carbon reporting and management for NHS trusts. Supply Chain emissions tracking and breakdown of Carbon Footprint.

Carbon reporting and management for manufacturers including Carbon Reduction Plans, SECR, ESOS, PPN 06/21, SBT, TCFD and ESG compliance.

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