Carbon Footprinting 101: From Scope 1 to Science-Based Targets
Learn the fundamentals of carbon accounting — from Scope 1, 2, and 3 emissions to setting science-based reduction targets.
Carbon footprinting is the process of measuring the total greenhouse gases (GHGs) an organisation generates — expressed in tonnes of CO₂ equivalent (tCO₂e). It is the foundation of any credible climate strategy, ESG disclosure, or net-zero commitment.
Understanding the Three Scopes
Scope 1: Direct emissions from sources owned or controlled by the organisation — fuel combustion in boilers, furnaces, vehicles; process emissions; fugitive emissions (refrigerants, methane leaks). Scope 2: Indirect emissions from purchased electricity, heat, steam, or cooling. Scope 3: All other indirect emissions in the value chain — from raw material extraction, transportation, employee commuting, product use and end-of-life, to capital goods.
GHG Protocol: The Global Standard
The GHG Protocol Corporate Accounting and Reporting Standard is the most widely used framework for carbon accounting worldwide. It defines scope boundaries, emission factor sources, and calculation methodologies. BRSR, GRI, and ISSB standards all reference GHG Protocol. For Indian facilities, use the Central Electricity Authority (CEA) grid emission factor for Scope 2 calculations.
Setting Science-Based Reduction Targets
Once you have a baseline footprint, set reduction targets aligned with climate science. The SBTi Near-Term criteria require a 42% absolute reduction in Scope 1 and 2 emissions by 2030 from a 2020 baseline, and a 25% reduction in Scope 3. Long-term net-zero targets must cover all scopes and include a residual emissions offset plan for the fraction that cannot be eliminated.
Getting Started
Step 1: Define your organisational boundary (operational control or equity share approach). Step 2: Identify all emission sources across Scope 1, 2, and relevant Scope 3 categories. Step 3: Collect activity data (fuel consumption, electricity bills, travel records). Step 4: Apply emission factors (IPCC, CEA, DEFRA). Step 5: Sum and report in tCO₂e. GreenMind delivers complete GHG inventories for organisations of any size, verified against GHG Protocol.
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