
When recording and reporting on their impact on the environment, companies divide their greenhouse gas emissions into three categories or ‘scopes’. The system developed by the Greenhouse Gas Protocol helps organizations to identify and manage their direct and indirect emissions.
Scope 1 emissions
These comprise direct greenhouse gas emissions from sources owned or controlled by a company:
- Stationary fuel combustion in devices such as furnaces and heating systems
- Mobile fuel combustion: Emissions from the company’s vehicle fleet
- Fugitive emissions such as coolant leaks from air conditioning systems
- Process emissions
The most direct influence can be exerted on Scope 1 emissions, but these often account for the smallest share of a company’s overall emissions.
Scope 2 emissions
These encompass indirect emissions from the consumption of purchased energy such as electricity, steam, heating, and cooling. These emissions are produced during generation, not the consumption of the energy. They comprise about a third of global greenhouse gas emissions.
Scope 3 emissions
These comprise all indirect emissions in a company’s value chain produced by processes outside the company but are related to the company’s production processes and operations. Although the company does not control these emissions directly, they can constitute a considerable proportion of its total emissions. Recording and reducing emissions in a value chain is a complex task due to the many actors and processes outside the company’s direct control, but it offers great potential for climate protection measures.
Two categories are particularly relevant for Körber:
- Scope 3.11 use of sold products: This scope comprises emissions which are generated during the expected service life of products sold by the company during the reporting year. This category can account for a considerable proportion of total emissions, especially for manufacturers of energy-intensive or long-lasting products.
- Scope 3.1 emissions from purchased goods and services: This category comprises all upstream emissions generated while manufacturing products or providing services which the company purchases. In addition to extraction and production of raw materials, these emissions also include transport of goods and suppliers’ manufacturing processes. Scope 3.1 emissions constitute a significant proportion of many companies’ total greenhouse gas emissions.