Scope 2 and Scope 3: understanding indirect emissions and their impact on low-carbon strategy

▸ Scope 2: indirect emissions related to energy needs : This scope covers emissions associated with the production of energy used by the company: electrical, thermal or purchased steam sources. Examples:

• • Energy needs in offices or factories,
  • District heating,
  • Industrial steam purchased from a service provider.

👉 These emissions are calculated from electricity billsand kWh consumed and emission factors supplied byADEME or theISO. Le Scope 2 depends directly on the energy mix of the country. In France, the use of nuclear power limits the carbon intensity of the energy used; this is not the case in all European countries.

▸ Scope 3: other indirect emissions Visit Scope 3 includes all other emissionsdivided into 15 categories according to the standard. They come from the entire value chain: subcontractors, customers, travel, goods, wasteetc. Examples:

• • Purchase of goods and services,
  • Employee commuting,
  • Inbound and outbound logistics,
  • Use and end-of-life of goods sold.

👉 The scope 3 can represent up to 90 % of total emissions. It is therefore a major challenge for any strategy. low-carbon.

⚖️ Challenges and opportunities in managing indirect emissions

 

▸ A complex but essential data collection process

Indirect emissions from scope 2 (linked to energy, heat or steam consumption) and scope 3 (linked to purchases, travel, goods sold, transport, etc.) represent a major part of the BEGES of many organizations.

👉 Gathering information for these perimeters remains one of the main challenges:

• Scope 2 items can generally be extracted from energy bills.
• For scope 3, information is distributed among multiple external players(suppliers, distributors, customers, partners, etc.).

The aim is to obtain a global view of the company'scarbon footprint, even if certain scope 3 categories are initially based on estimates. It's a starting point, not an end.

▸ A dependency that can become a strategic lever

Scope 3 involves indirect emissions over which the company does not always have control. This implies :

• Involve supply network partners upstream via collaborative tools,
• Include carbon clauses in calls for tender (cf. DPEF regulations, national low-carbon strategy, ESG reporting),
• To co-construct a low-carbon culture at all levels of the value cycle.

💡 This challenge becomes an opportunity: improving a product's carbon performance also means cutting costs, boosting resilience and improving brand image.

▸ A dynamic field of analysis to follow over time

The scope of indirect emissions is changing:

• Depending on the local energy mix,
• Depending on changes in theproduct offering or logistics flows,
• According to the organization's corporate social responsibility commitments.

Hence the importance ofregularly updating the GHG balance sheet, incorporating updates into ESG reports, and monitoring the reduction using tools such as those offered by GCI.

🛠️ Calculation tools and methodologies

 

Reliable standards for a credible carbon footprint

Several recognized methodologies are used to measure and structure GHG emissions:

• Bilan Carbone® methodology (ADEME): integrates scopes 1, 2 and 3
• GHG Protocol: international reference standard, particularly popular with large corporations such as Amazon and Google, for structuring their scope 3 publications.
• ISO 14064-1: international standard for quantifying greenhouse gases, essential for a certifiable approach.
• LCA: assesses the carbon impact of a product throughout its life cycle (from extraction of raw materials to recycling).

🔍 In addition to meeting regulatory obligations(DPEF, CSRD, SNBC), these guidelines also reinforce the company's strategic coherence around its carbon footprint.

GCI: operational solutions for taking action

To go beyond simple calculations, GCI offers a modular approach that is compatible with all existing greenhouse gas assessments, thanks to the Decarbo'Solution®. It is based on three operational levers:

🔹Decarbo'Target®: build a reduction action plan across the entire carbon perimeter. This module simulates the consequences of each action on the various GHG balance items and dynamically adjusts the decarbonization trajectory.

🔹 Decarbo'Supply®: involving suppliers in the approach. This module proposes the calculation of thecarbon footprint of goods and services (PCF, ISO 14067 standard), for a shared LCA and responsible purchasing.

🔹 Decarbo'Tender®: integrating the low-carbon dimension right from the tender stage. The company promotes the most committed suppliers and directs its choices towards the solutions with the lowest greenhouse gas emissions.

Integrating scopes 2 and 3 into corporate social responsibility strategies

This approach gives companies a complete vision of their value chain and the levers for action. It enables :

• Prioritize,
• Engage internal and external stakeholders,
• Build a CSR strategy aligned with the challenges of the carbon footprint.

💡 It's also a concrete way of meeting the growing expectations of partners, customers, employees... and turning emissions reduction into a competitive advantage.

🧩 Integrating indirect emissions into environmental policy

 

Indirect emissions from scopes 2 and 3 account for a significant proportion of a company'scarbon footprint. For an effective CSR strategy, it is essential to include them in the overall carbon footprint.

The national low-carbon strategy encourages organizations to reduce their greenhouse gas (GHG) emissions.

📊 GCI: a tool for managing indirect emissions

 

The GCI platform offers companies a solution for measuring and reducing their indirect emissions. It enables :

• Collect information on energy consumption, product purchases and downstream transport.
• Calculate emissions according to scopes 1, 2 and 3, in compliance with ISO standards andADEME recommendations.
• Draw up action plans to reducecarbon footprints, based on LCA analyses.

🏢 Case studies: A.S.O and Schmidt Groupe

 

A.S.O: assessing the GHG emissions of sports events

Amaury Sport Organisation (A.S.O), organizer of the Tour de France, used the GCI platform to carry out a GHG assessment of its events. This approach made it possible to :

• Identify the main sources ofemissions, particularly those related toenergy and travel.
• Implement actions to reduce GHG emissions, by optimizing logistics and raising participants' awareness.

Schmidt Groupe: involving supply network partners in low-carbon strategy

The Schmidt Group has integrated GCI into its low-carbon strategy. Thanks to this tool, the company has :

• Evaluated the emissions of its activities, in particular those linked to products and the supply network.
• Collaborated with its industrial partners to adopt recycled materials, reducing 242 tonnes of CO₂ per year for the new 2024/2026 range.

Indirect emissions often account for the majority of a company's greenhouse gas emissions. They are now an essential part of any ambitious and credible strategy to reduce the effects of business activity.

Measuring these emissions - whether fromelectricity, purchased goods or travel - requires rigorous data collection and the use of appropriate tools: Bilan Carbone®, ISO standards, or platforms such as GCI.

Integrating scopes 2 and 3 into a company's corporate social responsibility policy means acting on all its environmental impacts. It also means meeting the requirements of ESG reports, the CSRD, and the national low-carbon strategy.

Organizations such as A.S.O and Schmidt Groupe show that it is possible to manage direct and indirect GHG emissions with method and ambition. They are paving the way for a concrete and measurable transition.

💡 Reducing greenhouse gas emissions is now a lever for profound transformation. It's an environmental challenge, but also a strategic choice, a commitment to performance and transparency.