Emission categories
ISO 14064-1:2018, clause 5.2.4
| Cat. | Name | Typical sources |
|---|---|---|
| 1 | Direct GHG emissions and removals | Stationary combustion (boilers, generators), mobile combustion (owned vehicles), process emissions, fugitive emissions (refrigerants), land use |
| 2 | Indirect emissions from imported energy | Purchased electricity, heat, steam and cooling |
| 3 | Indirect emissions from transportation | Upstream and downstream freight, employee commuting, business travel, client and visitor transport |
| 4 | Indirect emissions from products the organisation uses | Purchased goods and services, capital goods, waste disposal, upstream energy (well-to-tank, T&D losses), leased assets |
| 5 | Indirect emissions linked to the use of the organisation's products | Use of sold products, end-of-life of sold products, downstream leased assets, investments |
| 6 | Indirect emissions from other sources | Anything not covered above |
Mapping to GHG Protocol scopes
| ISO 14064-1 category | GHG Protocol |
|---|---|
| 1 | Scope 1 |
| 2 | Scope 2 |
| 3 | Scope 3: categories 4, 6, 7, 9 |
| 4 | Scope 3: categories 1, 2, 3, 5, 8 |
| 5 | Scope 3: categories 10, 11, 12, 13, 15 |
| 6 | Scope 3: anything else (for example, category 14 franchises, depending on context) |
Some sources can sit in more than one place. Record the mapping used for each source in the source register, and keep it the same each year.
Category 2: location-based and market-based
Report Category 2 both ways:
- Location-based. Use the average grid factor for the country or region.
- Market-based. Use supplier-specific factors, backed by contractual instruments such as REGOs or GOs, and residual-mix factors for everything else.
State which figure is used for the headline total and for targets.