Indirect emissions

Indirect emissions are a key part of corporate CO₂ accounting, often making up the largest share of total greenhouse gas emissions. According to the GHG Protocol, they are divided into two main categories:

Scope 2 Emissions

• Emissions from purchased and consumed energy (e.g., electricity, district heating, steam)
• Assigned to the company, as it uses the energy

Scope 3 Emissions

• Encompasses all indirect emissions along the value chain
• Divided into upstream (e.g., raw material extraction, transport) and downstream emissions (e.g., product use, disposal)
• Often the largest source of emissions, but challenging to measure

Measuring and reporting indirect emissions is essential for companies to ensure a complete and transparent Corporate Carbon Footprint (CCF) calculation. Due to regulatory frameworks such as the CSRD (Corporate Sustainability Reporting Directive) and voluntary standards like the Science-Based Targets Initiative (SBTi), accurate tracking of indirect emissions is becoming increasingly important.

For manufacturing companies, indirect emissions are particularly relevant, as they often constitute the majority of their CO₂ footprint. Tanso helps businesses measure and manage indirect emissions through automated calculation methods, industry-specific emissions factor databases, and practical reduction strategies.