Scope 1 emissions include direct emissions from sources that are either owned or under the direct control of the reporting organisation. These emissions typically result from on-site activities such as the combustion of fossil fuels in company-owned vehicles, industrial processes and heating systems.
Scope 2 emissions include the indirect emissions associated with the generation of purchased energy used by the reporting organisation. These emissions are not generated on-site, but result from the production of the electricity or heat consumed by the organisation.
Scope 3 emissions represent a broader category of indirect emissions that are not covered by either Scope 1 or Scope 2. They cover the organisation's entire supply chain and product lifecycle, providing a more comprehensive view of its environmental impact.
Source: European Central Bank. (2022, 29 july). ECB Environmental Statement 2022. https://www.ecb.europa.eu/ecb/climate/green/html/ecb.environmentalstatement202207~dedabd566b.en.html