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Scope 1 and Scope 2 Inventory Guidance [1]

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Date: 2020-12-14 17:41:53-05:00

Scope 1 emissions are direct greenhouse (GHG) emissions that occur from sources that are controlled or owned by an organization (e.g., emissions associated with fuel combustion in boilers, furnaces, vehicles). Scope 2 emissions are indirect GHG emissions associated with the purchase of electricity, steam, heat, or cooling. Although scope 2 emissions physically occur at the facility where they are generated, they are accounted for in an organization’s GHG inventory because they are a result of the organization’s energy use.

Overview of GHG Protocol scopes and emissions across the value chain

The following EPA guidance documents describe methods to calculate and report emissions from these sources.

The GHG Protocol published Scope 2 Guidance that standardizes how corporations measure emissions from purchased or acquired electricity, steam, heat, and cooling.

Note: Many industrial sectors also have process-related emissions sources that are specific to their sector. EPA’s Greenhouse Gas Reporting Program provides guidance and tools that can aid in the calculation and reporting of these emissions.

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[1] Url: https://www.epa.gov/climateleadership/scope-1-and-scope-2-inventory-guidance

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