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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