ESG Scope Emissions

What is ESG Scope Emissions Support?

ESG Scope Emissions Support helps companies calculate, report, and reduce their greenhouse gas (GHG) emissions across Scope 1, 2, 3. Key components include:

• • Using data and analytics to identify emission sources
  • Implementing reduction strategies
  • Ensuring regulatory compliance with US Securities and Exchange Commission disclosure rules
  • Collaborating with suppliers to minimize overall environmental impact

The US Securities and Exchange Commission proposed rules that hold corporate leaders responsible for identifying and disclosing both direct and indirect emissions to their investors and stakeholders. Refer to the Fact Sheet here.

Breakdown of Each Scope Emissions

Scope 1 (Direct Emissions)

Direct Emissions come from sources owned or controlled by your facility. This includes:

• • Fuel combustion in boilers, furnaces, or vehicles
  • Onsite machinery operations
  • Refrigerant use

Key identification characteristics are that facilities have the greatest control over Scope 1 emissions and can provide measurable and reportable data under the ESG framework.

Scope 2 (Indirect Emissions)

Scope 2 Emissions are indirect greenhouse gas (GHG) emissions from purchased electricity, heat, or steam consumed by your organization, generated outside your facility. Reduction strategies include:

• • Improving energy efficiency to reduce total consumption
  • Generating renewable energy onsite
  • Purchase Renewable Energy Certificates (RECs)

Scope 3 (Value Chain Emissions)

Scope 3 Emissions come from activities that are not owned or controlled by your organization but associated with your value chain. This includes:

• • Purchased goods and services, capital goods, and waste
  • Upstream and downstream transportation, product use, and end-of-life treatment
  • Employee commuting, business travel, and leased assets

The greatest challenge is tracking the emissions across the suppliers and partners, and the reduction of scope 3 emissions often requires strong communication and cooperation with different stakeholders along the supply chain. Refer to SEC’s Scope 1, 2, 3, Emissions page for a more detailed overview of the greenhouse gas emissions.

Scope 4 (Avoided Emissions)

Scope 4 introduces a novel dimension focused on emissions reductions achieved using company’s products or services. In other words, effects on the emissions reduction that are outside of a product’s lifecycle or value chain but has direct result of using a certain product or service. This is an emerging category (although not officially recognized by the GHG protocol) that has become increasingly important for businesses seeking a comprehensive understanding of their environmental impact.

How Stevens EHS Consulting Supports ESG Scope Emissions

SEC supports organizations in managing Scope 1, Scope 2, and Scope 3 greenhouse gas (GHG) emissions through a structured, data-driven approach. Our experts work alongside internal stakeholders to develop accurate, defensible emissions inventories aligned with leading ESG frameworks and customer-driven disclosure requirements.

SEC’s ESG scope emissions support includes:

• • Emissions assessment to identify applicable Scope 1, 2, and 3 sources across facilities, operations, and value chains, including energy use, purchased utilities, transportation, waste, and supply chain activities.
  • Strategy development to establish baselines, prioritize reduction opportunities, and align emissions management with corporate sustainability goals.
  • Data and metrics collection using structured calculation tools that compile activity data from electricity, fuels, water, production metrics, and suppliers.
  • Reporting and compliance support aligned with public and customer disclosure platforms such as CDP and EcoVadis, as well as broader ESG reporting frameworks.
  • Stakeholder and supplier engagement to support emissions data collection, address data gaps, and apply appropriate emission factors where primary data is unavailable.
  • Ongoing monitoring and updates through monthly or annual emissions inventory maintenance as operational usage and production levels change.

SEC’s key emissions calculation workbook deliverables include:

• • Monthly scope emissions calculations with documented data sources, assumptions, and activity inputs (e.g. electricity, natural gas, water, fuel, and waste).
  • Emissions mapping and attribution by Scope 1, 2, and 3, including breakdowns by location, emission type, intensity factor, and normalized metrics such as emissions per unit of product or revenue.
  • CDP and/or EcoVadis reporting summaries featuring disclosure-ready outputs, facility-level pollutant breakdowns, current-year versus baseline-year comparisons, and normalized performance indicators.
  • Scope emissions inventories detailing applicable categories, quantified activities, units, and defensible secondary emission factors.
  • Supply chain emission factor documentation to support transparency, customer reviews, audits, and ESG assurance activities.