A greenhouse gas (GHG) inventory quantifies the total emissions of an organisation, including both direct and indirect sources within its value chain, commonly known as a carbon footprint. The GHG Protocol categorises emissions into three scopes:
The applicable scope of an emissions source is determined by its relation to the reporting company and sometimes the type of emissions source or fuel. Some non-exhaustive examples:
More examples and specific rules around scope inclusion are provided by the GHG Protocol Corporate Accounting and Reporting Standard.
The Scope 3 Accounting Guide is an essential resource, with practical advice, real-world examples, and easy-to-use tools, to help DIY retailers of all sizes take control of their carbon footprint and make meaningful progress toward net zero emissions.

