- Scopes 1, 2 and 3 classify a company's emissions by origin, following the international GHG Protocol method.
- Scope 1: direct emissions (on-site combustion, vehicles, refrigerants). Scope 2: purchased energy (electricity, heat, cooling).
- Scope 3: the rest of the value chain, split into 15 categories, and most often the largest share of emissions.
- In the BEGES, only scopes 1 and 2 are mandatory; scope 3 only for companies subject to CSRD.
What are scopes 1, 2 and 3?
They are three categories that separate an organization's emissions by origin. They come from the international carbon accounting method, the GHG Protocol, taken up by French regulation and by most frameworks. Splitting emissions into scopes brings clarity, avoids counting the same thing twice, and shows where to act. It is the basis of any carbon footprint.
Scope 1: direct emissions
Scope 1 gathers the emissions produced directly by the company, from sources it owns or controls: on-site combustion (boilers, furnaces), fuel burned in company vehicles, refrigerant leaks (air conditioning, refrigeration), industrial process emissions.
Scope 2: emissions from purchased energy
Scope 2 covers the indirect emissions generated by producing the energy the company buys and consumes: electricity, heat, steam, cooling. They do not leave your facilities, but they occur upstream, at your energy supplier.
Scope 3: the rest of the value chain
Scope 3 brings together all other indirect emissions, upstream and downstream of the business: purchased goods and services, freight transport, business travel and employee commuting, use and end of life of sold products, capital goods, waste. To cover these categories, the GHG Protocol splits scope 3 into 15 categories, 8 upstream and 7 downstream. Not all of them concern your business: you focus on the significant ones. The 15 categories, and which ones matter for your sector, are covered in our article dedicated to scope 3.
For most companies, scope 3 represents the largest share of emissions, and it is the hardest to measure because it depends on data you do not hold.
| Scope | What it covers | Examples |
|---|---|---|
| Scope 1 | Direct emissions from owned or controlled sources | Gas heating, company vehicles, refrigerants |
| Scope 2 | Indirect emissions from purchased energy | Electricity, heat, steam consumed |
| Scope 3 | Other indirect emissions, upstream and downstream | Purchases, transport, travel, use and end of life of products |
Is scope 3 mandatory?
It depends. In the regulatory report (BEGES), scope 3 is only mandatory for companies subject to CSRD; other private-sector companies are only required to cover scopes 1 and 2. The detail is in our article on the mandatory carbon footprint (BEGES). That said, ignoring scope 3 means ignoring most of your footprint, and most customers and frameworks ask for it.
How do you avoid double counting?
The three scopes are designed so that the same emission is not counted twice within your own inventory: what is direct goes into scope 1, purchased energy into scope 2, and the rest into scope 3, with no overlap. The risk of double counting appears mainly inside scope 3, between categories: for example, not counting both a purchase of goods and its transport if the purchase emission factor already includes it. A clear boundary and well-chosen emission factors are enough to avoid it.
This is where Ditto helps: the platform structures your data by scope and by category, spots missing items and duplicates, and a coach teaches you the method. A platform like Ditto saves time, but a well-kept spreadsheet and a clear boundary are enough to put you on the right track.
Structure your carbon footprint by scope
A Ditto expert reviews your boundary, your scopes and the data to collect with you.
Scopes 1, 2 and 3: key takeaways
| Scope | Type of emissions | Mandatory under BEGES |
|---|---|---|
| Scope 1 | Direct (controlled sources) | Yes |
| Scope 2 | Indirect, purchased energy | Yes |
| Scope 3 | Indirect, value chain (15 categories) | Only if subject to CSRD |
Frequently asked questions
What is the difference between scope 1 and scope 2?
Scope 1 covers the emissions you produce directly (the gas you burn, your vehicles). Scope 2 covers the emissions generated elsewhere to produce the energy you buy and consume (mainly electricity). In one case you emit, in the other you consume energy that emitted upstream.
Is scope 2 part of scope 3?
No. Scope 2 (purchased energy) is a separate scope. Scope 3 gathers the other indirect emissions, excluding purchased energy: purchases, transport, travel, use and end of life of products.
Do you have to report all 15 scope 3 categories?
Not necessarily. You focus on the significant categories, the ones that matter most for your business. A services company will mainly have travel and purchased services, an industrial company raw materials and transport.
