Scope 1
Direct
Emissions from sources the organization owns or controls. Fuel burned in owned equipment and vehicles is the usual core.
Organizations
An account a board can read.
Carbon accounting for organizations. Calculate operational greenhouse gas emissions, produce a report, and choose reductions that follow from it.
Boundary
Set what the account covers.
An organizational account is only as useful as its boundary. Vert asks you to name the entities, sites, and period before the first figure appears. A subsidiary left out is a decision, recorded. A site added later is a change in boundary, not a silent revision of history.
Teams can contribute activity for their own operations without each producing a rival total. The report remains one account.
Scopes
The structure a serious reader expects.
Organizational reports can be arranged in the scope structure used across greenhouse gas accounting. The labels are familiar. The requirement is evidence.
Scope 2
Purchased energy
Emissions from electricity, heat, steam, or cooling the organization buys and consumes.
Scope 3
Value chain
Other indirect emissions, upstream and downstream, where they are material and where the activity can be supported.
The same method, next year.
Boards do not need a new metaphor every March. They need a total that was built the same way as the last one. Vert keeps the method stable: categories, factors, and boundary notes travel with the report.
When the total moves, the report shows whether activity changed, factors changed, or the boundary changed. That is the difference between an account and a slide.
- 01A period finance and operations can both name
- 02Sites and entities inside the boundary
- 03Scopes with factors attached
- 04Reductions ranked by estimated effect
- 05A version you can compare next year
Questions
For an operational account.
What are scopes 1, 2, and 3?
Scope 1 is direct emissions from sources the organization owns or controls. Scope 2 is purchased energy. Scope 3 is other indirect emissions in the value chain, included where they are material and can be evidenced.
Who is the report for?
For the people who have to stand behind the number: finance, operations, and a board. It states the boundary, the period, the factors, and what was left out.
Can several sites sit in one account?
Yes. Sites and entities are named inside one boundary, so the organization has one total rather than a pile of rival spreadsheets.