For those who are just beginning to delve into climate reporting-related taxonomy, “Scope emissions explained” from Chapter Zero does a great job of explaining Scope 1, Scope 2, and Scope 3 emissions with the use of plain English definitions and an easily relatable graphic:
As discussed in our webinar last week: “Climate Change Science: Primer and Action Steps for Companies, Part II: Company-specific application: What to do now?” hosted by the Society’s Sustainability Practices Committee, these three categories of emissions, which were established by the 1998-launched GHG Protocol, are now a well-recognized and accepted method of categorizing and calculating emissions that feed into various voluntary reporting standards and frameworks including the TCFD, SASB, GRI, IR and CDSG/CDP. That said, these existing emissions categories understandably did not contemplate the significant pandemic-prompted shift to remote/hybrid work arrangements, which are likely to receive much more attention going forward.
Access the archived 2-part webinar and downloads. Click here to access “Part I: Climate science overview” | Click here to access “Part II: Company-specific application: What to do now?”
Access additional resources on our Sustainability/ESG page.
This post first appeared in the weekly Society Alert!