The Greenhouse Gas protocol explained

The global standard for carbon accounting

This is the globally recognised carbon accounting framework developed by:

• World Resources Institute
• World Business Council for Sustainable Development

It is the international standard used by governments, regulators, auditors and sustainability reporting frameworks worldwide.

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What each scope means (Per GHG protocol)

Scope 1 – Direct Emissions

Emissions from sources your organisation owns or controls:

• Company vehicles
• On-site fuel combustion
• Gas boilers
• Process emissions

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Scope 2 – Indirect Energy Emissions

Emissions from purchased electricity, steam or heat. Even though emissions occur at the power plant, they are attributed to your organisation because you consume the energy.

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Scope 3 – Other Indirect Emissions

Emissions across your value chain:

• Purchased goods and services
• Freight and logistics
• Business travel
• Employee commuting
• Waste
• Use of sold products

Scope 3 is usually the largest category for many businesses.

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Why This Matters in Ireland (2025–26)

The scope framework is referenced in:

• The EU Corporate Sustainability Reporting Directive (CSRD)
• ISO 14064 carbon accounting standards
• Enterprise Ireland sustainability supports
• SEAI carbon measurement guidance

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If you require help to get started, please contact Team BDS to support and guide you in the preparation of calculating your carbon footprint.