Emissions

Key terms and resources

Emissions

Supplier Sustainability Targets

Emissions

Key terms

  • Scope 1

    Direct GHG emissions from owned or controlled sources [3] (e.g., company vehicles, on-site fuel use)

  • Scope 2

    Indirect GHG emissions from the generation of purchased electricity, steam, heating, and cooling consumed by the reporting company [3]

  • Scope 3

    All other indirect emissions that occur across the company's value chain including both upstream and downstream [3]

Relevant resources to start with include:

GHG Protocol

Global standard for measuring and managing GHG emissions (See link for standards overview & guidance frameworks)

CSRD

EU directive mandating companies to report on environmental and social impact (See link for overview of reporting standards)

ESRS

Standards that define how companies under CSRD should report sustainability metrics (See link for sector guidance and implementation resources)

SBTi

Develops standards, tools and guidance to allow companies to set emissions reduction targets (See link for sector-specific target guidance)

CDP

Resource that helps companies and cities disclose their environmental impact (See link for overview of framework and standards)

TPT

Disclosure framework for transitioning to a low-carbon economy (See link for framework & recommendations)

Footnotes

1. Ideally near term and net zero 2. Recommendation to align with the frameworks and principles for transition plan as designed by ESRS/CSRD, Transition Plan Taskforce Framework and CDP, or other external frameworks depending on regional context; 3. GHG Protocol

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