The GHG Protocol splits emissions into three scopes. Scope 1 covers what you burn directly: fuel in your own vehicles, gas in your own boilers. Scope 2 covers the electricity you buy. Scope 3 covers everything else in your value chain, from purchased materials to how your product is used after it leaves your gate.

Why the boundary decision matters

Most disputes over a carbon number come down to where you drew the line, not how you did the arithmetic. Set the boundary before you collect a single data point, and document why it sits where it does.