What are Scope 1, 2 and 3 emissions?

Scope 1 covers emissions from sources your organisation owns or controls. Scope 2 covers purchased energy, while Scope 3 covers other value-chain emissions [S1]. For example, replacing a diesel van with an electric van changes the emissions sources you report; it does not erase the vehicle's whole footprint. Define your reporting boundary before comparing options. Checked October 2026.

Last checked 16 October 2026

What do Scope 1, 2 and 3 emissions mean?

The scopes group greenhouse gas emissions by their relationship to your organisation. For a site owner, the distinction helps you ask which emissions a charging or solar project changes [S1].

Scope Plain meaning Example within an appropriate reporting boundary
Scope 1 Direct emissions from owned or controlled sources Fuel burned in your fleet
Scope 2 Indirect emissions from purchased energy Electricity consumed at your premises
Scope 3 Other value-chain emissions Purchased goods or employee commuting

These definitions appear in government reporting guidance. Its mandatory requirements concern the public sector; use the definitions without assuming those reporting duties apply to every business [S1].

What changes when your fleet switches to electric vehicles?

A diesel vehicle’s fuel combustion and an electric vehicle’s purchased electricity sit in different parts of the inventory. Equipment manufacture and other value-chain activities also need consideration. Avoid describing the whole project as emissions-free merely because there is no exhaust [S1].

As a calculation illustration, assume a reporting record contains 10,000 kilowatt-hours (kWh) of purchased electricity. Also assume a factor of 0.2 kilograms of carbon dioxide equivalent per kWh. The result is 10,000 × 0.2 = 2,000 kilograms, or 2 tonnes. Both inputs are illustrative; 0.2 is not a verified current government factor. Use the relevant official factor for your actual calculation [S2].

Which emissions categories should your site record?

Start by listing the meters, vehicles and activities covered by your organisation’s reporting boundary. Keep purchased energy separate from fuel, travel and other activities. Government conversion-factor files provide a basis for converting activity records into emissions estimates [S2].

Ask your carbon-reporting adviser to review the boundary before publishing a comparison. Read carbon reporting and purchased electricity, then compare your load profile with the proposed solar and charging arrangement.

Next step

Bring your energy and fleet records to get matched with an installer that covers your area. Piggy Pineapple Ltd operates this referral service. We refer enquiries to installer partners and may be paid a fee. Our owner holds shares in at least one partner. Before sharing your details, we name the proposed partner and disclose any shareholding in it.

Common questions

What are examples of Scope 1 emissions?

Fuel burned in an organisation-controlled boiler or vehicle is a direct emissions source. Establish ownership or control under your reporting method before assigning it [S1].

Does purchased electricity belong in Scope 2?

Purchased electricity consumed within your organisation's reporting boundary is a Scope 2 source. Keep the energy records and document that boundary [S1].

What information starts an emissions calculation?

Collect activity data such as fuel volumes, purchased electricity or distance travelled. Apply the matching government conversion factor for the relevant activity and reporting year [S2].

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Sources

  1. Sustainability reporting guidance 2025-26, HM Treasury,Last checked 16 October 2026
  2. Greenhouse gas reporting conversion factors 2026, Department for Energy Security and Net Zero,Last checked 16 October 2026
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