GHG Protocol

GHG Protocol

The Carbon Calculator divides a company’s CO2 and other greenhouse gas emissions into three scopes.


Emissions are divided according to location (own company or other companies) and how much influence a company has on changing emissions.


What are scopes 1, 2 and 3?

Scope 1 is the direct sources of greenhouse gas emissions. Scopes 2 and 3 are the indirect sources for a company’s accounting for GHG emissions.



Direct sources are fossil fuels (e.g. petrol, oil and coal) used by a company at its factories/production facilities and for the vehicles owned and leased by the company. This means the places where the company directly controls its climate impact. Scope 1 also comprises greenhouse gases from chemical reactions in industrial processes (process-related emissions) or emissions from evaporation or uncontrolled emissions of greenhouse gases (fugitive emissions). Only very few companies have process-related and fugitive emissions. Process-related emissions stem from chemical reactions in the production of cement and tiles, consumption of lime and certain refrigerants, expansion agents, etc. Fugitive emissions stem from evaporation from production and distribution of oil and natural gas and, to a lesser extent, consumption of organic solvents.



Indirect scope 2 sources are the company’s consumption of electricity and district heating.



Other indirect sources cover other emissions related to company activities such as a supplier’s emissions, energy consumption related to the use of company products, transport of goods throughout the production chain, etc. To begin with, the Carbon Calculator focuses on scopes 1 and 2, i.e. electricity consumption, use of fossil fuels and transport by the company’s own vehicles. The Carbon Calculator cannot at present calculate the emissions for which your company may be responsible from outsourced activities, product use and transport-related activities in the supply chain. In scope 3, it is only possible to make calculations for employee business travels, employee commuting, waste disposal and purchased materials in the Carbon Calculator.


Standard and extended GHG accounting

The GHG Protocol recommends companies to include scopes 1 and 2 when accounting for greenhouse gas emissions. You decide whether to include scope 3 calculations when accounting for emissions. For many companies, collecting and processing these figures will involve a great deal of work. And the figures will involve some uncertainty. On the other hand, it can prove an advantage to include scope 3 activities. First, there may be low-hanging fruits to pick in the form of reduction potential. Second, you company can gain a better understanding of the entire company value chain and exploit the market possibilities that may present themselves in terms of being in control of the climate impact of the individual product, for instance. An international standard on scope 3 reporting is in the pipeline. This will regularly be incorporated into the Climate Compass.

På Klimakompasset kan du få inspiration til at udarbejde en klimastrategi, som kan reducere din virksomheds udledning af CO2 og andre drivhusgasser.