Definitions of scope 1, 2 and 3
Scope 1 includes direct emissions from owned or controlled sources, e.g. company facilities, company cars.
Scope 2 includes indirect emissions from the generation of purchased electricity, steam, heating and cooling consumed by the reporting company.
Scope 3 includes all other indirect emissions that occur in a company’s value chain, e.g. purchased goods and services, waste generation and transportation.