Scope 1 emissions: covers direct emissions from owned or controlled sources (ex. fuel combustion, company vehicles, fugitive emissions).
Scope 2 emissions: covers indirect emissions from the generation of purchased electricity, steam, heating, and cooling consumed by the reporting company.
Scope 3 emissions: includes all other indirect emissions that occur in a company’s value chain.
There are 15 categories of Scope 3 emissions, including purchased goods and services, business travel, employee commuting, waste disposal, transportation and distribution (up-and downstream), and more.
You need to report all Scope 1 and 2 emissions, but reporting Scope 3 emissions is optional for most companies. Nevertheless, we follow WRAP and SBTi guidance and recommend food companies report at least 90% of your Scope 3 emissions.