The GHG balance sheet, or greenhouse gas balance sheet, aims to account for all the emissions induced directly and indirectly by a company.
These emissions come from different gases (CO2, methane, fluorinated gases, etc.). For the sake of simplicity, the GHG Balance Sheet accounts for all emissions in "CO2 equivalent" (CO2e), by weighting each gas according to their "Global Warming Power", or GWP.
Corporate emissions are divided into 3 perimeters, called "Scope":
- Scope 1 refers to all emissions produced directly by the company's vehicles, machines and premises (combustion of hydrocarbons, fluorinated gas leaks).
- Scope 2 accounts for emissions linked to the production of the electricity consumed by the company.
- Scope 3 accounts for all emissions in the company's value chain. This scope is divided into two:
Upstream Scope 3 : this includes all emissions upstream of the company's value chain: purchases, downtime, travel, etc.
Downstream Scope 3: these are all emissions generated after the sale of products or services: use of products sold, end of life, etc.