Core Concepts
This page explains the key concepts and terminology used throughout scoped. Understanding these will help you make the most of the platform.
Organization Types
scoped supports two types of organizations, each with a tailored experience:
Companies
Companies report under the GHG Protocol Corporate Standard. The platform provides:
- Scope 1, 2, and 3 categories aligned with the GHG Protocol
- Scope 3 categories 1–15 for value chain emissions
- Supplier engagement tools for primary data collection
- Standards: ESRS E1, GHG Protocol, GRI 305, VSME, SBTi, SFDR
Municipalities
Municipalities report under the Global Protocol for Community-Scale Greenhouse Gas Inventories (GPC). The platform provides:
- GPC scopes and sectors (Stationary Energy, Transportation, Waste, IPPU, AFOLU)
- Community-scale emission categories including public transport
- A public widget for publishing climate progress to residents
- Standards: GPC, SBTi
Your organization type is set during onboarding and determines which categories, frameworks, and features are available. Some features are shared across both types.
Greenhouse Gas Scopes
Emissions are classified into three scopes, as defined by the GHG Protocol:
Scope 1 — Direct Emissions
Emissions from sources that your organization owns or controls directly:
- Stationary fuel combustion (e.g., gas boilers, generators)
- Vehicle fleet (owned or controlled vehicles)
- Refrigerants and fugitive emissions
- On-site generation
Scope 2 — Indirect Energy Emissions
Emissions from purchased energy:
- Electricity consumption
- District heating and cooling
scoped supports two Scope 2 accounting methods:
- Location-based — Uses average grid emission factors for your region
- Market-based — Uses supplier-specific factors or contractual instruments (e.g., guarantees of origin, RECs)
Scope 3 — Value Chain Emissions
All other indirect emissions in your value chain. The GHG Protocol defines 15 categories:
| Category | Description |
|---|---|
| 1. Purchased Goods & Services | Emissions from goods and services your organization buys |
| 2. Capital Goods | Emissions from purchased capital equipment |
| 3. Fuel & Energy Related | Upstream emissions not in Scope 1 or 2 (e.g., well-to-tank) |
| 4. Upstream Transportation | Transport of purchased goods to your organization |
| 5. Waste | Disposal and treatment of waste generated in operations |
| 6. Business Travel | Flights, ground transport, and hotel stays |
| 7. Employee Commuting | Travel between home and work |
| 8. Upstream Leased Assets | Emissions from leased assets not in Scope 1 or 2 |
| 9. Downstream Transportation | Transport of sold products to customers |
| 10. Processing of Sold Products | Emissions from processing by downstream companies |
| 11. Use of Sold Products | Emissions from the use of your sold products |
| 12. End-of-Life Treatment | Disposal of sold products |
| 13. Downstream Leased Assets | Emissions from assets you lease to others |
| 14. Franchises | Emissions from franchise operations |
| 15. Investments | Emissions from investments |
Not all 15 categories are relevant to every organization. scoped helps you determine which categories apply during Scope 3 screening in your report settings.
GPC Framework (Municipalities)
The Global Protocol for Community-Scale Greenhouse Gas Inventories organizes emissions by sector rather than by corporate scope:
| Sector | Examples |
|---|---|
| I. Stationary Energy | Buildings, electricity, heating, on-site generation |
| II. Transportation | On-road, rail, aviation, waterborne |
| III. Waste | Solid waste, wastewater, biological treatment |
| IV. IPPU | Industrial processes and product use |
| V. AFOLU | Agriculture, forestry, and other land use |
GPC uses its own scope definitions (GPC Scope 1, 2, 3) that differ from the GHG Protocol scopes. scoped handles the mapping automatically based on your organization type.
Activity-Based vs Spend-Based Methods
scoped supports two methods for capturing emissions data:
Activity-Based
You enter specific physical quantities (e.g., kWh of electricity, litres of diesel, km travelled). scoped matches these to emission factors and calculates emissions precisely.
Advantages: Higher accuracy, better data quality scores, gas-level breakdown.
Spend-Based
You upload financial spending data (e.g., EUR spent on office supplies). scoped applies environmentally extended input-output (EEIO) factors to estimate emissions.
Advantages: Quick to get started, covers many Scope 3 categories at once.
The recommended approach is to start with spend-based data for a broad baseline, then progressively replace spend estimates with activity-based entries where possible. This improves your data quality score over time.
Base Year
The base year is the reference year against which you measure your emissions reductions. It serves as your starting point for tracking progress.
Key aspects:
- Selection — Choose a year with representative, complete data
- Restatement policy — Define rules for when and how the base year may be recalculated (e.g., after structural changes, acquisitions, or methodology updates)
- Locking — Once finalized, the base year can be locked to prevent accidental changes
Reporting Boundaries
Your reporting boundary defines which operations and entities are included in your emissions inventory:
| Approach | Description |
|---|---|
| Operational Control | Include entities where your organization has operational control |
| Financial Control | Include entities where your organization has financial control |
| Equity Share | Include emissions proportional to your equity stake |
scoped also supports consolidated entities — you can list subsidiary organizations or facilities that fall within your boundary.
Data Quality
scoped calculates a data quality score (0–100) for each activity entry, based on four dimensions:
| Dimension | What It Measures |
|---|---|
| Method | Activity-based scores higher than spend-based |
| Evidence | Activities with attached evidence (invoices, meter readings) score higher |
| Factor | Official, region-specific factors score higher than generic or estimated factors |
| Completeness | How complete the data entry is (all fields filled, correct units, etc.) |
Uncertainty Bands
Based on the data quality score, scoped assigns an uncertainty band:
| Quality Level | Uncertainty |
|---|---|
| High quality (activity-based, verified) | ±5% |
| Medium quality (mixed methods) | ±15% |
| Low quality (spend-based, estimated) | ±30% |
These uncertainty values are shown in your reports and help readers understand the confidence level of your data.
Global Warming Potential (GWP) Sets
Different greenhouse gases have different warming effects. Global Warming Potential (GWP) values convert these gases into a common unit: CO₂ equivalents (CO₂e).
scoped supports three GWP sets from the IPCC Assessment Reports:
| GWP Set | Source | Notes |
|---|---|---|
| AR4 | IPCC Fourth Assessment Report (2007) | Used by some older standards |
| AR5 | IPCC Fifth Assessment Report (2014) | Commonly used in current reporting |
| AR6 | IPCC Sixth Assessment Report (2021) | Most recent values |
Your organization's GWP set policy determines which factors are used for all calculations. This ensures consistency across your inventory.
Greenhouse Gases
scoped tracks the seven Kyoto Protocol gases plus biogenic CO₂:
| Gas | Full Name |
|---|---|
| CO₂ | Carbon dioxide |
| CH₄ | Methane |
| N₂O | Nitrous oxide |
| HFCs | Hydrofluorocarbons |
| PFCs | Perfluorocarbons |
| SF₆ | Sulphur hexafluoride |
| NF₃ | Nitrogen trifluoride |
| Biogenic CO₂ | CO₂ from biogenic sources (reported separately) |
Intensity Metrics
In addition to absolute emissions, scoped can track intensity metrics — emissions normalized by a business metric:
- Revenue (e.g., tCO₂e per EUR million)
- Full-time equivalents (tCO₂e per FTE)
- Floor area (tCO₂e per m²)
- Custom output unit (e.g., tCO₂e per unit produced)
Intensity metrics are useful for benchmarking and for setting intensity-based reduction targets.
Next Steps
- Data Entry — Learn how to capture emissions data
- Emission Factors — Understand how factors are selected and applied
- Reduction Actions — Plan your emissions reduction pathway