The GHG Protocol scopes 1-2-3 is now the benchmark methodology for measuring an organisation’s greenhouse gas emissions. Around the world, more and more companies and institutions rely on this three-level structure – known as scopes 1-2-3 – to structure their carbon footprint, identify their sources of emissions, and implement effective decarbonisation actions. Is your organisation concerned, where should you start and for what purpose? In this article, we help you make the GHG Protocol concrete and useful.
GHG Protocol: what is it?
The GHG Protocol (Greenhouse Gas Protocol) is a globally recognised standard for accounting for and managing your greenhouse gas (GHG) emissions.
It classifies these emissions into three scopes according to their origin:
GHG Protocol scope 1
Scope 1 covers the direct emissions generated at your sites. Examples include fuel combustion in your boilers, gas used in your industrial processes, and the energy consumed by your vehicle fleet.
GHG Protocol scope 2
Scope 2 covers indirect emissions from the production of electricity, heat or cooling that you consume. This includes all emissions related to the energy you purchase and use to operate your buildings, facilities or equipment.
GHG Protocol scope 3
Scope 3 covers indirect emissions linked to your supply chain, both upstream and downstream. It includes your purchases of goods and services, business travel, waste, and even the use of your products by your customers. This is often the broadest scope and therefore the most important for reducing your carbon footprint.
What obligations apply to you?
Depending on the size, sector and location of your organisation, the obligations related to carbon reporting vary.
- Since 2024, the European CSRD directive (Corporate Sustainability Reporting Directive) requires certain large companies to publish a non-financial report that includes their greenhouse gas emissions (scopes 1-2-3).
- High-emission industrial facilities (energy, steel, cement, chemicals, aviation, etc.) are subject to the European Union Emissions Trading System (EU ETS).
- For medium-sized companies, institutions or real estate portfolios, the different levels of government do not apply systematic regulations but strongly encourage the completion of a comprehensive carbon assessment (scopes 1-2-3), particularly in the framework of climate and energy plans.
How does this benefit your organisation?
Even if your company or local authority is not yet subject to legal requirements, adopting the GHG Protocol methodology is becoming a strategic move. And with good reason: beyond reducing GHG emissions themselves, conducting and monitoring a carbon assessment offers numerous advantages:
- Strengthen your competitiveness: public procurement and private clients are increasingly integrating environmental criteria into their calls for tenders;
- Preserve access to financing: banks and investors now require structured ESG (Environmental, Social, Governance) reporting in order to grant loans or support projects;
- Optimise your performance: identifying your sources of emissions also means uncovering energy efficiency gains and cost-saving opportunities;
- Meet the expectations of your stakeholders: a low-carbon approach enhances your reputation and employer brand;
- And simply anticipate future legal requirements: by acting today, you prepare your organisation for upcoming European and regional regulatory developments.
Scope 1-2-3: where to start?
Accounting for your carbon emissions is a complex exercise that requires rigour and strong analytical skills. After all, measuring for the sake of measuring makes no sense. This is why we recommend carrying out your carbon assessment with a partner capable of translating the GHG Protocol into clear and understandable language.
At Equans, we favour an approach based on themes that reflect your day-to-day reality (energy, mobility, waste, purchasing, suppliers, etc.). The goal? To concretely link scopes 1, 2 and 3 to your activities and define reduction actions that are aligned with your priorities.
Data above all else
All companies and institutions have usable data (fuel cards, energy bills, kWh consumed, train/airline tickets, tonnes of waste, etc.). Equans helps you collect, process and leverage this data by anticipating potential gaps and proposing alternative solutions to ensure the reliability of calculations. If necessary, we can carry out an energy audit of your buildings or facilities.
If required, we can also install certain smart equipment (connected meters, sensors or monitoring tools) that will enable you to carry out precise monitoring of your consumption and how it evolves over time.
A winning decarbonisation strategy
Once your data has been consolidated, you will have a clear picture of your highest-emission areas: this forms the basis of your action plan. From there, we help you identify the levers you can use to improve your carbon footprint. Again, it is important to note that the aim here is not to propose solutions for the sake of proposing solutions!
The aim is to adapt and prioritise them according to your low-carbon trajectory (read more on this subject in ‘GHG Protocol: 5 keys to setting your low-carbon targets’), your budgets and your target timetable. This requires a collaborative approach, based on listening, which will enable us to build an effective and achievable roadmap.
Why seek support?
Whether you are an institution, an industry or a company, quantifying your direct and indirect emissions is the starting point for your decarbonisation process. Why? Because it is by building a reliable baseline that you will be able to assess your progress and steer your actions over time. Thanks to the recognised expertise of its teams and its experience in the field, Equans is able to carry out an initial diagnosis that is accurate and tailored to the specific characteristics of each site.
With Carbon Shift, our dedicated decarbonisation offering, you get comprehensive or à la carte support to successfully transition to carbon neutrality. Our strength? The ability to implement the solutions we recommend (electric mobility, photovoltaic installations, lighting solutions, etc.) with guaranteed results.
Embark on the decarbonisation of your organisation with Equans
Financial resources available to support your low-carbon strategy
Certain subsidies and grants are available to support your decarbonisation projects. Equans helps you identify the most suitable schemes and put together your application. It also provides innovative financial solutions to help you bring your sustainability projects to fruition, for example through energy-saving models that gradually repay your investment.
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