Scope 1 2 3
Also: Scope 1 2 3, Scope 1, 2 und 3, Emissionsscopes, GHG-Scopes, Treibhausgas-Scopes, Scope-Emissionen, Scope 1, Scope 2, Scope 3
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Scope 1, 2 and 3 are the three categories of the Greenhouse Gas Protocol, which companies use to structure their greenhouse gas emissions according to the causation principle and area of responsibility.
Key facts
- Scope 1 captures direct emissions from sources that the company itself controls, e.g. its own vehicles and heating systems.
- Scope 2 relates to indirect emissions from the procurement of electricity, heat or cooling and is attributed to the consuming company.
- Scope 3 covers all remaining emissions along the value chain and represents the largest in volume — but most difficult to measure — area for most companies.
- Purchased transport services from carriers or logistics service providers typically fall under the purchasing company's Scope 3.
- The Greenhouse Gas Protocol is the internationally recognized basis for the scope framework and underpins regulatory reporting obligations such as the CSRD.
What are Scope 1, 2 and 3?
The Greenhouse Gas Protocol (GHG Protocol) is the international standard for measuring and reporting greenhouse gas emissions. It divides emissions into three so-called scopes — that is, areas of coverage — which differ according to the degree of direct control and proximity to a company's own business activities. This framework is the foundation for ESG reporting, carbon footprints and regulatory requirements such as the EU sustainability reporting obligation (CSRD).
Scope 1 covers all direct emissions from sources that the company itself controls: its own vehicle fleets, heating systems, production processes or other combustion of fossil fuels on company premises.
Scope 2 captures indirect emissions arising from the purchase of electricity, heat, cooling or steam. The emissions are physically generated at the energy producer but are attributed to the company as the consumer.
Scope 3 consolidates all other indirect emissions along the entire value chain — both upstream (e.g. raw material extraction, suppliers, purchased transport services) and downstream (e.g. use and disposal of sold products). Scope 3 is typically the largest and most difficult-to-measure emissions block.
Relevance for logistics and procurement
For logistics operations, the distinction between scopes is operationally critical. Companies that operate their own vehicle fleet generate Scope 1 emissions. Those that run warehouses on grid electricity generate Scope 2 emissions. Those that purchase transport services from carriers or 3PL providers must report these emissions under Scope 3.
This gives rise to specific data obligations: for Scope 3, you need emissions data from your service providers — either as primary activity data or based on certified emission factors. Many carriers do not yet provide this data in a standardized format, which makes comparability difficult. Standards such as EN 16258 or the GLEC Framework aim to address this, but their implementation varies by vendor.
Purchasing and procurement play a key role in Scope 3, as a significant share of company-wide emissions is embedded in purchased goods and services. Supplier evaluations and tenders are increasingly supplemented with emissions criteria.
What to consider in practical implementation
- Clearly define which emission sources fall under which scope — double-counting between Scope 2 and Scope 3 is a common mistake.
- Clarify early on which emission factors your carriers and service providers use and whether they are auditable.
- Distinguish between the market-based and location-based methods for Scope 2 — both are permitted under the GHG Protocol but yield different results.
- Assess which Scope 3 categories are material to your business model — not all 15 subcategories are relevant for every company.
- Verification and audit obligations are increasing from a regulatory perspective; plan your documentation and data structures in good time.
Related terms
- 3PL
3PL (Third Party Logistics) refers to the outsourcing of operational logistics processes – such as warehousing, order picking, or transportation – to an external service provider. The company retains strategic responsibility, while the 3PL vendor handles operational execution.
- Ausschreibungsmanagement Logistik
Logistics tender management refers to the structured overall process by which companies solicit bids for logistics services or systems on the market, make offers comparable, and prepare a well-founded award decision.
- Beschaffungslogistik
Procurement logistics encompasses all logistical processes that manage the flow of materials from suppliers through to handover at the warehouse or production facility. It connects purchasing, transportation, and goods receipt into a seamless inbound process.
- CO₂-Bilanz Logistik
The CO₂ balance in logistics captures and quantifies all greenhouse gas emissions arising along the logistics process chain – from transport and warehousing to upstream and downstream activities.
- Carrier
A carrier is a transport service provider that physically moves goods from a point of origin to a destination. It assumes operational responsibility for the actual transport – as opposed to freight forwarders or logistics service providers, who often only coordinate.
- Compliance Definition
Compliance refers to adherence to legal regulations, regulatory requirements, internal policies, and contractual obligations.
- Cost-to-Serve
Cost-to-Serve refers to the total costs incurred to fully serve a specific customer, customer segment, or order. The metric consolidates all relevant cost components along the order fulfillment process and enables cause-based cost allocation.
- Distributionslogistik
Distribution logistics encompasses all processes that move goods from the manufacturer or warehouse to the end customer – from network planning through storage and transportation to order fulfillment.