ICAEW SE · Chapter 5 · Question 5 of 13
A manufacturer identifies the following emission sources: (1) Gas burned in its own factory boilers (2) Flights taken by staff on business trips with commercial airlines (3) Emissions from customers using its products How should these be classified under the GHG Protocol?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) (1) Scope 1; (2) Scope 3; (3) Scope 3
Explanation
Burning gas in the company's own boilers is a direct emission from an owned source, so it is Scope 1. Business travel on commercial airlines and the use of sold products are both indirect value chain emissions, so they are Scope 3. Scope 2 is limited to purchased energy such as electricity.
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