Scope 1 emissions are from sources owned or controlled by the company, such as:

• Stationary Combustion (e.g., natural gas boilers, diesel generators)
• Mobile Combustion (e.g., company-owned vehicles)
• Process Emissions (e.g., chemical processes in manufacturing)
• Fugitive Emissions (e.g., leaks from refrigerants, methane from pipelines)

Scope 2 emissions arise from purchased electricity, steam, heating, and cooling. These are indirect emissions because the company doesn't own the energy production sources.

• Use location-based or market-based emission factors for the energy source (i.e., grid averages or supplier-specific factors).

Scope 3 includes all other indirect emissions from activities upstream and downstream of the company's operations, such as:

• Purchased goods and services
• Business travel
• Employee commuting
• Waste disposal
• Use of sold products
• End-of-life treatment of sold products