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CARBON-ACCOUNTING4 MIN READ

Sort the Scope and Category Cards

Classify activity examples into the correct emissions scope or Scope 3 category family.

Place each activity in the right accounting bucket. Scope 1 direct operations Scope 2 purchased energy Upstream Scope 3 Downstream Scope 3 Natural gas burned in a company-controlled boiler Refrigerant leaked from company-controlled cooling equipment Purchased electricity used by a leased office under company operation Purchased district heat consumed at headquarters Steel purchased from a supplier for manufacturing Inbound freight paid to third-party carriers Employee commuting to company offices Electricity customers use while operating sold equipment End-of-life treatment of sold packaging Energy used by downstream franchise locations

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