There are 3 Scopes created by the GHG Protocol for companies to reduce their carbon footprint and guide them on the road to Net Zero.
Scope 1 covers the Green House Gas (GHG) emissions that a company makes directly — for example while running its boilers and vehicles.
Scope 2 covers emissions that a company makes indirectly – like when the electricity or energy it buys for heating and cooling buildings, is being produced on its behalf.
Scope 3 is more complicated as it covers all the emissions associated, not with the company itself, but that the organisation is indirectly responsible for, up and down its value chain. For example, from buying products from its suppliers, and from its products when customers use them. Emissions-wise, Scope 3 is nearly always the big one.