Economic Report 2021 - OGUK
sources) and all scope 2 emissions (i.e., indirect emissions from the generation of purchased energy consumed by the reporting company). The Corporate Standard gives companies flexibility in whether and how to account for scope 3 emissions (i.e., all other indirect emissions that occur in a company’s value chain). Figure 1.1 provides an overview of the three GHG Protocol scopes and categories of scope 3 emissions.
Scope 3 emissions can represent the largest source of emissions for companies and present the most significant opportunities to influence GHG reductions and achieve a variety of GHG-related business objectives (see chapter 2). Developing a full corporate GHG emissions inventory – incorporating scope 1, scope 2, and scope 3 emissions – enables companies to understand their full emissions
Figure 13: Understanding Scope 1–3 Emissions
CO 2 PFCs
CH 4 SF 6
N 2
O
CO 2
CH 4
N 2
O
HFCs
Figure [1.1] Overview of GHG Protocol scopes and emissions across the value chain
CO 2
CH 4
N 2
O
HFCs
PFCs
SF 6
CO 2
CH 4
N 2
O
HFCs
PFCs
SF 6
CO 2
CH 4
N 2
O
HFCs
PFCs
SF 6
CO 2
CH 4
N 2
O
HFCs
PFCs
SF 6
purchased electricity, steam, heating & cooling for own use
CO 2 CO 2
CH 4
N 2
O
HFCs
PFCs
SF 6
purchased electricity, steam, heating & cooling for own use
CH 4
N 2
O
HFCs
PFCs
SF 6
CO 2
CH 4
N 2
O
HFCs
PFCs
SF 6
HFCs purchased electricity, steam, heating & cooling for own use N 2 O HFCs SF 6 PFCs
CO 2
CH 4
N 2
O
PFCs
SF 6
CO 2
CH 4
N 2
O
HFCs
CO 2
CH 4
PFCs
SF 6
O pur hased electricity, steam, heating & cooling for own use
CO 2
CH 4
O N 2
Scope 1 DIRECT HFCs SF 6 HFCs
PFCs
SF 6
N 2 Scope 2 INDIRECT CH 4 O
transportation and distribution
processing of sold products
CO 2
N 2
PFCs
SF 6
CO 2
CH 4
HFCs
PFCs
SF 6
CO 2
CH 4
N 2
O
HFCs
PFCs
com facil
CO 2
CH 4
N 2
O
HFCs company facilities
PFCs
SF 6
purchased electricity, steam, heating & cooling for own use
capital goods transportation and distribution
Scope 3 INDIRECT business travel fuel and energy related activities processing of sold products
purchased electricity, steam, heating & cooling for own use
transportati n an distribution
processing of sold products
purchased goods and services
N 2 purchased goods and services O
HFCs capital goods
PFCs fuel and energy related activities
CO 2
CH 4
SF 6
company facilities
purchased electricity, steam, heating & cooling for own use purchased electricity, steam, heating & cooling for own use CH 4 N 2 O purchased electricity, steam, heating & cooling for own use purchased electricity, steam, h a ing & cooling for own use purchased electricity, steam, heating & cool ng for own use waste generated in operations Scope 3 INDIRECT company facilities HFCs purchased goods and services purchased goods and services purchased goods and services transportation and distribution fuel and energy related activities
company facilities
CO 2
PFCs
SF 6
transportation and distribution use of sold products
processing of sold products
capital goods
fuel and energy related activities
end-of-life treatment of sold products
fuel and energy related activities processing of sold products fuel and energy related activities business t avel busines travel end-of-life treatment of sold products transportation and distribution
processing of sold products
capital goods
purchased electricity, steam, heating & cooling for own use purchased electricity, steam, heating & cooling for own use transportation nd istribution
transportation and distribution company facilities
waste generated in operations end-of-life treatment of s ld products
purchased electricity, steam, heating & cooling for own use
business travel
use of sold products
com
transportation and distribution
processing of sold products
u e of sold products
end-of-life treatment of sold products end-of-life treatment of sold products franchises
transportation and distribution
processing of s ld products
capital goods
purchased electricity, steam, heating & cooling for own use
purchased electricity, steam, heating & cooling for own use
vehi
transportation and distribution transportation and distribution company vehicles
purchased goods and services
capital goods
company facilities business travel
purchased electricity, steam, heating & cooling for own use waste generated in operations transportation nd distribution transportation and distributi n
processing of sold products processing of s ld products
company facilities waste generated in operations company facilities waste generated in operations eased assets
company vehicles transportati n and distribution use of sold products transportation a d dist ibution
processing of sold products processing of sold products
company facilities
transportation d distribution
processing of sold products
use of sold products
purchased electricity, steam, heating & cooling for own use
leased assets
employee commuting
investments
purchased electricity, steam, heating & cooling for own use
company vehicles
purchased goods and services purchased goods and services fuel and energy related activities purchased goods and services purchased goods and services transportation and distribution transportation and distribution purchased goo s and services capital goods purchased goods and services waste generated in operations transportation and distribution leased assets business travel transportatio a d distribution transportation anddistribution transportation nd distribution capital goods
capital goods capital goods capital goods business travel capital goods
fuel and energy related activities transportation and distribution fuel and energy related activities fuel and energy related activities fuel and energy related activities fuel and en rgy related activities employee commu ing business travel company facilities capital goods employee commuting business travel business travel business travel business travel
transportation and distribution
processing of sold products
l ased a sets
employee commuting
transportation and distribution
company facilities company facilities processing of sold products
investm nts
transportation and distribution leased assets
fuel and energy related activities employ e ommuting fuel and energy related activities company facilities
purchased goods and services
capital goods
processing of sold products
investments transportation anddistribution ompany facilities
transportation and distribution capital goods
purchased goods and services
capital goods
purchased goods and services
processing of sold products
company vehicles
company facilities leased assets company vehicles company facilities
use of sold products
capital goods company facilities
end- f-life treatment of sold products end-of-life treatment of sold products end-of-life treatment sold products
franchises
leased assets
use of sold products
end-of-life treatment of sold products
investments
transportation and distribution
end-of-life treatment of sold products processing of sold products company facilities end-of-life treatment of sold products
leased assets
franchises
use of sold products use of sold products
transportation and distribution transportation and distribution fuel and energy related activities purchased goods and services
purchased goods and services fuel and energy related activities fuel and nergy related activities
purchased goods and services
capital goods
waste generated in operations w ste generated in op rations waste gener ted in operations investments waste generated in operations leased assets leased assets company v hicles
use of sold products
fuel and energy related activities leased assets company vehicles end-of-life treatment of sold products
use of sold products use of sold products
capital goods
use of sold products
franchises end-of-life treatmen of sold products
business travel
waste generated in operations fuel and energy related activities waste generated in operations wast generated in operations
investments leased assets
leased assets
franchises
business travel company vehicles
transportation and distribution
employee commuting waste g nerated in operations
use of sold products
end-of-life treatment of sold products use of sold products
company vehicles company vehicles use of s ld products
end-of-life treatment of sold products
company vehicles end-of-life treatmentof soldproducts company vehicles end-of-life treatment of sold products
purchased goods and services
transportation and distribution business travel business travel waste g nerated in operations
company vehicles
use of sold products
end-of-life treatment of sold products
company vehicles
transportation and distribution business travel
waste generated in operations
transportation nd distribution
waste generated in operations
business travel
waste generated in operations
company vehicles
use of sold products
employee commuting
investments
leased assets
franchises
company vehicles
employee commuting Upstrea activities investments employee commuting leased assets leased assets business travel leased assets employee commuting waste generated in operations employee commuting employee commuting employee commuting investments employee commuting leased assets
investments
leased assets
franchises Downstream activities franchises
Reporting company leased assets
investments investments
leased assets company vehicles leased assets
transportation and distribution
leased assets
employee commuting
franchises
franchises
leased assets
investments
lea ed assets
franchises
investments
leased assets
franchises
leased assets
investments
leased assets
franchises
leased assets
company vehicles invest ents
leased assets
franchises
Source: GHG Protocol
employee commuting
investments
leased assets
employee commuting
leased assets
franchises
leased assets
franchises
[05]
leased assets
employee commuting
investments
leased assets
franchises
leased assets
employee commuting
investments
leased assets
franchises
33
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