Frequently asked questions

Scope 1 is what your company burns or leaks itself, such as diesel, coal or refrigerant gas. Scope 2 is the emissions behind the electricity, steam, heat or cooling you buy. Scope 3 is everything else linked to your business, from the raw material you buy to the use and disposal of what you sell.

Electricity you buy from the grid or a supplier is Scope 2. Fuel you burn yourself to make electricity, for example diesel in your own DG set, is Scope 1. Upstream losses and fuel extraction behind grid power fall in Scope 3, Category 3.

No, not as of October 2026. SEBI BRSR treats Scope 3 as a voluntary leadership indicator, and value-chain disclosures under the March 2025 SEBI circular are voluntary for the top 250 listed companies from FY 2025-26. Buyers, however, may still ask for it in contracts.

Location-based uses the average emission factor of the grid you draw power from. Market-based uses factors from the contracts you chose, such as renewable energy certificates or power purchase agreements. The GHG Protocol Scope 2 Guidance (2015) asks for both where such contracts exist.

It is Scope 3, Category 7, when employees use their own or public transport. If the company owns or controls the vehicles, for example its own buses, the fuel they burn is Scope 1 instead.

Because your Scope 1 and 2 are part of your customer's Scope 3. Large and listed companies, and export buyers, need supplier data to report and to work on their climate targets. Starting with 12 months of fuel and electricity records is usually enough to give a first estimate.

No. Carbon credits do not change the emissions in your inventory. Under the GHG Protocol Corporate Standard, any offsets are reported separately from Scope 1, 2 and 3, and claims based on them are governed by their own rules.

Yes, but not overnight. As of October 2026, GHG Protocol and ISO plan to merge their corporate standards, with public consultation in Q2 2027 and publication in Q4 2028. The Scope 2 revision proposes hourly matching for market-based claims. Until new rules are published, the current standards apply.