Laptop showing data charts

Scope 1, 2 & 3 Corporate GHG Emissions Guide 2026

By Sustainability Awakening • Dr. Ahmad Mahmood
1. Scope 1 Direct

Boilers, Furnaces & Fleets

Direct fuel burned on-site plus company vehicles and leaks.
2. Scope 2 Location

Grid Average Emission Factor

Multiply MWh used by regional EPA eGRID or IEA grid factors.
3. Scope 2 Market

PPAs, RECs & Residual Mix

Report dual Scope 2 using contractual PPAs and GOs/RECs.
4. Scope 3 Value Chain

15 GHG Protocol Categories

Upstream goods (Cat 1) and product use (Cat 11) dominate.
5. Hybrid Accounting

Move Spend Data to Physical

Replace EEIO spend estimates with supplier physical CO2e.
6. GWP-100 Factors

IPCC AR6 CH4 & N2O Weights

Convert CH4 (27.9–29.8×) and N2O (273×) into metric tCO2e.
7. Intensity Ratios

tCO2e per $M Revenue or FTE

Track intensity alongside absolute cuts for CSRD & IFRS S2.
8. Base-Year Rules

Recalculate at 5% Threshold

M&A or methodology shifts >5% trigger base-year restatement.
9. Audit Readiness

ISO 14064-1 Limited Assurance

Export activity logs, factor sources, and scope breakdowns.
Free GHG Engine

Launch Scope 1-2-3 Calculator

Tap below to run the free corporate GHG Emissions Engine.