Scope 1, 2 and 3 emissions: what each covers, with examples from Indian operations
Scope 1 is the greenhouse gas a company emits from sources it owns or controls, such as its boilers, furnaces, generators and vehicles. Scope 2 is the emissions from producing the electricity, steam, heat or cooling it buys. Scope 3 is every other emission in its value chain, in 15 categories — from purchased goods to the use of sold products. BRSR Core requires Scope 1 and 2; Scope 3 is a BRSR leadership indicator.
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