Scope 1, Scope 2 and Scope 3 Greenhouse Gas Emissions
We help you disclose your Scope 1, Scope 2 and, where appropriate, Scope 3 GHG emissions and the related risks
What this element is and why it matters
TCFD Metrics and Targets Disclosure (b) asks your organisation to disclose its Scope 1, Scope 2 and, where appropriate, Scope 3 greenhouse gas emissions following the GHG Protocol Corporate Standard. The 2021 TCFD update strengthened the expectations around Scope 3 disclosure, and our team helps you build an inventory that meets them.
Individual significance for organisations
Disclosure MT b is the most closely watched of all the TCFD metrics. Your ESG ratings, investor decisions, the ESG sourcing requirements coming from your customers and your SBTi validation all rest on the quality of your GHG inventory.
Contribution to Climate Risk and TCFD and ISSB S2 Aligned Disclosure
Disclosure MT b is the foundation for the MT c targets and for your SBTi validation. It also feeds your CDP Climate Change, CSRD ESRS E1, SEBI BRSR and SEC climate rule disclosures.
What compliant execution looks like
How we implement this element
A focused six step methodology calibrated to deliver scope 1, scope 2 and scope 3 greenhouse gas emissions as a working capability rather than a documented compliance artefact.
Working to the GHG Protocol, we set the organisational boundary across operational control, financial control and equity share, and the operational boundary across Scopes 1, 2 and 3.
We calculate your direct emissions from stationary combustion, mobile combustion, process emissions and fugitive emissions using emission factors from IPCC, EPA or national sources.
We calculate your indirect energy emissions and report both the location based and the market based figures per the GHG Protocol Scope 2 Guidance.
Working to the Scope 3 Standard, we cover the fifteen categories including purchased goods, capital goods, fuel and energy, upstream transport, waste, business travel, commuting, downstream transport, use of sold products and end of life.
We engage assurance per ISAE 3410 and ISO 14064 3, help you progress from limited to reasonable assurance and align it with the CDP scoring expectations.
We author MT b to TCFD with the full Scope 1, 2 and 3 inventory, the methodology and the assurance statement, all aligned with IFRS S2 and CSRD ESRS E1.
Element implementation flow chart
A decision gated workflow that shows the actual sequence of activities from initiation through steady state operation, with key decision points highlighted.
What we produce
- A Scope 1, 2 and 3 GHG inventory
- An external assurance statement
- Disclosure MT b content to TCFD
- A Scope 3 category materiality screening per the GHG Protocol
- An emission factor and methodology register
- A base year recalculation policy
Where execution fails
- Scope 3 categories arbitrarily excluded with no materiality assessment behind it
- Scope 2 reported on only a location based or only a market based view rather than both
- External assurance absent, which invites investor and regulator scrutiny
- A base year never recalculated after acquisitions or divestments
Codes this element is built on
Explore related elements in this framework
Climate Risk and TCFD and ISSB S2 Aligned Disclosure full element index
Talk to us about implementing Scope 1, Scope 2 and Scope 3 Greenhouse Gas Emissions
We can scope this element implementation against your facility, regulatory context, and existing management system maturity, then integrate it with the other Climate Risk and TCFD and ISSB S2 Aligned Disclosure elements you already operate.