Scope 1: direct emissions
Emissions from sources owned or controlled by the organization: on-site combustion, company fleet, industrial processes.
Scope 2: indirect energy emissions
Emissions associated with the electricity, heat, or steam the organization purchases and consumes.
Scope 3: other indirect emissions
Value-chain emissions: business travel, freight transport, waste, or raw materials.
What an auditor usually asks for
- Scope 1 emissions inventory documented
- Scope 2 emissions inventory documented
- Relevant Scope 3 categories identified
- Inventory calculation methodology documented
How to cover the inventory in Kimobox
- 1Log each scope's emission sources as a version-controlled record in Kimobox.
- 2Link each emission source to the process or facility that generates it.
- 3Document the calculation methodology used for the inventory.
Every emission source is linked to the process that generates it, not sitting in a standalone spreadsheet.
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.
- ISO 14064-1:2018 — Greenhouse gases. Part 1 ISO · 2018 ed.
- Carbon footprint, offsetting and absorption projects registry MITECO · Official registry
- Greenhouse Gas Protocol — Corporate Standard WRI and WBCSD · Revised edition