These are direct greenhouse (GHG) emissions that originate from sources that are controlled or owned by an organization. Examples include fuel combustion in boilers, furnaces, or company-owned vehicles, as well as emissions from on-site manufacturing processes.
Indirect emissions associated with the generation of purchased electricity, steam, heating, and cooling consumed by a company. These emissions occur at the facilities where the energy is produced, rather than within the company’s own operations. For example, the emissions caused by the generation of electricity that is used in the company's buildings.
All other indirect emissions that occur in a company’s value chain, including both upstream and downstream emissions such as purchased goods and services, business travel, waste disposal, and use of sold products.