Greenhouse Gas (GHG) Emissions assesses how a company measures, reports and manages all climate-warming gases it releases - directly and indirectly - across its value chain. It includes:

• Scope 1: direct emissions from owned or controlled sources (combustion, process, fugitive);
• Scope 2: indirect emissions from purchased electricity, steam, heating and cooling (location- and market-based);
• Scope 3: all other value-chain emissions - upstream (e.g., purchased goods, transport, capital goods) and downstream (e.g., product use, end-of-life).

The topic covers organisational and operational boundaries, emission-factor choices, data-quality grading, third-party assurance and alignment with protocols such as the GHG Protocol Corporate Standard, ISO 14064-1 and EU ESRS E1.