GHG Emission Scope Breakdown Extension
Click here for latest version
This extension provides a detailed breakdown of greenhouse gas emissions according to the GHG Protocol’s three scope categories, enabling comprehensive carbon accounting and reporting.
Purpose
The Emissions Scope Breakdown Extension enables:
- GHG Protocol compliance: Align with international greenhouse gas accounting standards
- Comprehensive carbon accounting: Track emissions across all operational boundaries
- Supply chain transparency: Distinguish between direct and indirect emissions
- Strategic planning: Identify emission reduction opportunities by scope
- Regulatory reporting: Meet scope-specific reporting requirements
Use Cases
- Carbon footprint reporting: Provide detailed scope-based emission breakdowns
- Supply chain management: Analyze upstream and downstream emission impacts
- Energy strategy: Identify opportunities for renewable energy procurement (Scope 2)
- Vendor assessment: Evaluate supplier emissions (Scope 3)
- Carbon reduction planning: Prioritize reduction efforts by scope and impact
Integration with Core PACT
This extension should complement the core PACT emission values:
- The sum of Scope 1, 2, and 3 should align with total PCF values
- Particularly relevant for
fossilGhgEmissionsbreakdown - Supports transparency in emission boundary definitions
- Enhances understanding of emission sources and hotspots
Scope Definitions (GHG Protocol)
Scope 1: Direct Emissions
- Stationary combustion: Fuel burned in boilers, furnaces, turbines
- Mobile combustion: Fuel burned in company vehicles, ships, aircraft
- Process emissions: Chemical reactions, fugitive emissions
- Fugitive emissions: Refrigerants, natural gas leaks
Scope 2: Indirect Energy Emissions
- Purchased electricity: Grid electricity consumption
- Purchased steam: Steam purchased from external sources
- Purchased heating/cooling: District heating and cooling systems
Scope 3: Other Indirect Emissions
- Category 1: Purchased goods and services
- Category 2: Capital goods
- Category 3: Fuel and energy-related activities
- Category 4: Upstream transportation and distribution
- Category 5: Waste generated in operations
- Category 6: Business travel
- Category 7: Employee commuting
- Category 8: Upstream leased assets
- Category 9: Downstream transportation and distribution
- Category 10: Processing of sold products
- Category 11: Use of sold products
- Category 12: End-of-life treatment of sold products
- Category 13: Downstream leased assets
- Category 14: Franchises
- Category 15: Investments
Validation Rules
- All numeric values must match the PositiveOrZeroDecimal pattern:
^[+]?\\d+(\\.\\d+)?$ - Values must be zero or positive
- All properties are optional
- Description should provide clear methodology context
Best Practices
- Methodology transparency: Use the description field to explain calculation methods
- Boundary consistency: Ensure scope boundaries align with organizational boundaries
- Unit consistency Values should be expressed in a unit consistent with the base PCF unit (typically kg CO2 equivalent)
- Data quality: Document any estimates or assumptions used
- Completeness: Strive for comprehensive Scope 3 category coverage
- Double counting: Avoid double counting between scopes
Versions
- 2025-07.01 - Released July 22, 2025