Net Zero Framework & Scopes1 / 12
Scope 1, 2, 3 Emissions & Organizational Boundaries
Direct (fuel), indirect (electricity), value chain; what to include in commitment.
11 min read · Jacob Willis, Net Zero Lead · Last reviewed July 2026
Net zero begins with knowing what you emit. The greenhouse gas scopes (1, 2 and 3) provide the standard framework for categorising emissions, and understanding them is the foundation of any credible decarbonisation plan. The scopes themselves are taught from first principles in the Carbon Accounting Fundamentals course; this lesson assumes that grounding and focuses on what the scopes mean for a net-zero roadmap: which boundary to commit to, and where the strategic weight falls.
In this lesson
- 01Why scopes matter
- 02Scope 1: direct emissions
- 03Scope 2: indirect emissions from energy
- 04Scope 3: value-chain emissions
- 05The dominance of scope 3
- 06Setting boundaries
- 07Scopes as the foundation
- 08Sources and further reading