Scope 1 emissions refer to direct greenhouse gas (GHG) emissions that occur from sources that are controlled or owned by an organisation. This includes all land-use emissions from companies that own or control land to produce agricultural and forest-risk commodities.
Scope 2 emissions refer to indirect (GHG) emissions associated with any purchases of electricity, steam, heat, or cooling.
Scope 3 emissions are the result of activities from assets not owned or controlled by the reporting organisation, but that the organisation indirectly impacts in its value chain. This includes the emissions linked to downstream companies where sourced commodities are being produced from forest-risk products through the Agriculture, Forestry and Other Land Use (AFOLU) sector (GHG Protocol).