Direct Emissions:
These are emissions from sources that are owned or controlled by the reporting entity or company. This includes emissions from: (1) Fuel combustion in boilers, furnaces, and vehicles. (2) Industrial processes (e.g., cement production, metal smelting). (3) Fugitive emissions (e.g., leaks from valves, pipes, and storage tanks)

Indirect Emissions from Purchased Energy:
These are emissions from the generation of electricity, heat, or steam that a company or individual purchases from a utility provider. While the company or individual itself doesn’t directly generate these emissions, they are indirectly responsible for them by using the purchased energy.

Other Indirect Emissions:
These are all other indirect emissions that occur across a company or individual’s value chain. This includes emissions from: purchased goods and services, upstream and downstream transportation and distribution, use of sold products, employee business travel and commuting, and waste disposal