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Scope & Assurance
Scope 1, 2, 3 Emissions & Assurance
Understanding emissions categories (Scope 1, 2, 3) and the growing requirements for assurance on sustainability information are foundational to credible climate disclosure.
At a Glance
- Scope 1: Direct emissions from owned or controlled sources.
- Scope 2: Indirect emissions from purchased energy.
- Scope 3: All other indirect emissions in the value chain.
- CSRD requires limited assurance on sustainability information, potentially moving to reasonable assurance.
Key Principles
- GHG Protocol-based categorisation
- Scope 3 value chain emissions
- Data quality and estimation methods
- Limited vs. reasonable assurance
- Assurance readiness
What Companies Should Do Now
- 1Review emissions data collection processes and controls.
- 2Improve Scope 3 data quality through supplier engagement.
- 3Engage with assurance providers early on readiness.
- 4Build internal controls similar to financial reporting processes.
Scope
Greenhouse gas emissions accounting and third-party verification
Official Resources
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