Greenhouse gas (GHG) emissions can be categorized as direct emissions or indirect emissions.
Direct GHG emissions (also known as Scope 1 emissions in the GHG Protocol) are emissions that are produced directly by sources that are owned or controlled by an organization. Examples of direct GHG emissions include emissions from combustion of fuels in boilers or vehicles owned by the organization, and emissions from chemical processes in manufacturing facilities.
Indirect GHG emissions (also known as Scope 2 emissions in the GHG Protocol) are emissions that are generated as a result of an organization’s activities but occur from sources not owned or controlled by the organization. Examples of indirect GHG emissions include emissions from the generation of purchased electricity or steam used by the organization.
In addition to these two scopes, the GHG Protocol also includes a third category of emissions called Scope 3 emissions. These are all other indirect emissions that occur in an organization’s value chain, including emissions from purchased goods and services, employee commuting, and waste disposal.
ISO 14064-1:2018 defines only two categories of GHG emissions: direct emissions (similar to the GHG Protocol’s Scope 1) and indirect emissions category that includes both the GHG Protocol’s Scope 2 and 3 emissions, respectively. ISO 14064-1:2018 does not distinguish between Scope 2 and Scope 3 but categorizes both as indirect emissions because from an audit and data management perspective, they present the same challenges in reporting and controls.
While the definitions of direct and indirect emissions in ISO 14064-1:2018 and the GHG Protocol are similar, the two standards differ in terms of the details and guidance they provide on how to measure, report, and verify GHG emissions. However, both standards are widely used by organizations to manage their GHG emissions and demonstrate their commitment to addressing climate change.