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  2. EPA Center for Corporate Climate Leadership

Determine Emissions Sources

The first step in completing a GHG inventory is to determine the boundaries and emissions sources included within those boundaries. After you have defined your organizational and operational boundaries, use the following questions to help determine which emissions sources should be included in your GHG inventory. When using the Simplified GHG Emissions Calculator, be sure to enter activity data for all applicable sources.

Scope 1

Direct GHG emissions that occur from sources that are controlled or owned by an organization.

  • Stationary Combustion: Does your organization have facilities that burn fuels on-site (e.g., natural gas, propane, coal, fuel oil for heating, diesel fuel for backup generators, biomass fuels)?
  • Mobile Sources: Do any vehicles fall within your organizational boundary? This can include cars, trucks, propane forklifts, aircraft, boats. Only vehicles owned or leased by your organization should be included here.
  • Refrigeration and Air Conditioning: Do your organization’s facilities use refrigeration or air conditioning equipment?
  • Fire Suppression: Do your organization’s facilities use chemical fire suppressants?
  • Purchased Gases: Does your organization purchase any industrial gases for use in its operations? These gases may be purchased for use in manufacturing, testing, or laboratories.

Scope 2

Indirect GHG emissions associated with the purchase of electricity, steam, heat, or cooling.

  • Electricity: Does your organization’s inventory include facilities that use electricity?
  • Steam: Does your organization purchase steam for heating or cooling in its facilities?
  • Market-Based Emission Factors: Does your organization purchase energy attribute certificates (EACs), such as renewable energy credits (RECs), or green power products? Does your organization purchase electricity through a power purchase agreement (PPA)? Does your organization have supplier-specific emission factors?

Scope 3

Indirect GHG Emissions that result from activities from an organization’s value chain related to assets that are not owned or controlled by an organization. (Note: GEEC does not include all scope 3 categories).

  • Upstream Transportation and Distribution (Category 4): Does your organization hire another company to transport products or other materials to or from your facilities?
  • Waste Generated in Operations (Category 5): Does your organization generate waste that is disposed in a facility owned by another organization?
  • Business Travel (Category 6): Do your organization’s employees travel for business using transportation other than owned or leased vehicles (e.g., commercial airline flights, rental cars, trains)?
  • Employee Commuting (Category 7): Do your organization’s employees commute to work in personal vehicles or use public transportation?

EPA Center for Corporate Climate Leadership

  • Getting Started – Corporate Climate Leadership
    • Key Voluntary & Regulatory Frameworks
  • Scopes 1, 2 & 3 Emissions Inventorying and Guidance
    • Determine Organizational Boundaries
    • Scope 1 & Scope 2 Inventory Guidance
    • Scope 3 Inventory Guidance
    • Supply Chain Guidance
    • GHG Emission Factors Hub
    • Simplified GHG Emissions Calculator
    • Inventory Management Plan Guidance
  • Target Setting
  • Climate-Related Financial Risks and Opportunities
    • Climate Risks & Opportunities Defined
    • Steps to Reporting Climate Risks & Opportunities
    • Market Developments Around Climate-Related Financial Disclosures
    • EPA & Other Relevant Resources
  • Climate Transition Planning
    • GHG Reduction Programs & Strategies
  • Webinars & Events
Contact Us About the EPA Center for Corporate Climate Leadership
Contact Us to ask a question, provide feedback, or report a problem.
Last updated on January 11, 2025
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