Greenhouse gas emissions include carbon dioxide, methane, nitrous oxide, and others. The GHG Protocol categorises how they are emitted and or produced into ‘scopes’. Scope 1 – Direct emissions that are controlled or owned by a company. Scope 2 – Indirect emissions arising from purchased electricity, steam, heating, and cooling consumed by the reporting company. Scope 3 – All other indirect emissions, e.g. up/downstream in the value chain.