The following emission scopes are allocated to inventory items in FoundationFootprint™:
Scope 1: Direct GHG emissions occur from sources that are owned or controlled by the reporting organisation (ie, sources within the organisational boundary). For example emissions from combustion of fuel in owned or controlled vehicles and processes.
Scope 2: Electricity indirect GHG emissions occur from the generation of purchased electricity, heat or steam consumed by the reporting company.
Scope 3: Other indirect GHG emissions occur as a consequence of the activities of the company, but occur from sources not owned or controlled by the company. For example, emissions from waste, business travel such as air travel, taxis and public transport, fuel consumed by your suppliers transport and processing activities and transmission and distribution losses from electricity and gas suppliers.
: In FoundationFootprint™, if your inventory item is not an emission source then it should be allocated scope 0 and will be considered to be an out of scope inventory item.