Breakdown of the GHG-protocol categories

Last updated: November 20, 2025

To standardize carbon accounting, Coolset follows the Greenhouse Gas Protocol (GHG protocol), organizing emissions into three scopes:

Scope 1: Direct emissions from owned or controlled sources
Scope 2: Indirect emissions from purchased energy
Scope 3: Indirect emissions from your value chain (both upstream and downstream)

Each scope includes specific categories. Here's a clear breakdown with examples and how emissions are calculated.

Scope 1: Direct emissions

These come from sources your company owns or controls.

These are from purchased energy used in your operations.

Scope 3 covers 15 categories split into upstream (before you) and downstream (after you).

Category	Description	Example	Calculation
3.1 Purchased Goods/Services	Manufacturing of goods/services you buy	Buying office furniture	Spend-based or supplier EF
3.2 Capital Goods	Emissions from long-term assets	Purchasing a forklift	Spend-based or supplier EF
3.3 Fuel & Energy-Related	Emissions from producing the energy you buy	Well-to-tank emissions from gasoline	Auto-calculated from Scope 1 & 2 use
3.4 Upstream Transportation	Shipping goods to you	Raw material transport	Distance × weight × EF
3.5 Waste in Operations	Waste disposal from your facilities	Landfilling office paper	Weight × waste-type EF
3.6 Business Travel	Employee travel for work	Flights and hotels	Spend-based or distance × EF
3.7 Employee Commuting	Daily travel to work	Commuting by car or train	Employees × distance × EF
3.8 Upstream Leased Assets	Leased assets you operate but don’t own	Rented office space	Energy use × EF

Category	Description	Example	Calculation
3.9 Downstream Transportation	Shipping to customers	Freight to retailers	Distance × weight × EF
3.10 Processing of Sold Products	Further processing by others	Ingredients refined post-sale	Energy use × EF
3.11 Use of Sold Products	Emissions from product use	Customers driving sold vehicles	Lifetime use × EF
3.12 End-of-Life Treatment	Waste disposal of sold goods	Textile waste from apparel	Disposal method × EF
3.13 Downstream Leased Assets	Assets you own but lease out	Refrigerators leased to events	Energy use × EF
3.14 Franchises	Emissions from franchisees	Fast food franchises	Operational energy use × EF
3.15 Investments	Emissions from investments	Funding a construction firm	Operational energy use × EF