Definition
Indirect greenhouse gas (GHG) emissions that are produced from the energy purchased by the company (e.g., electricity).
Further information
While Scope 1 emissions are those generated by the company itself (from energy production or the consumption of products that emit gases in the production process) and are therefore considered direct emissions, Scope 2 emissions are those produced during the generation of the energy that the company purchases. For example, the company’s electricity consumption does not generate direct Scope 1 emissions, but the generation of that electricity by the supplying company may have generated emissions. These emissions are attributed to the company as indirect Scope 2 emissions.
These emissions are measured in tons of CO2 equivalents (TnCO2e).
Related concepts
Legal frame
- Comission Delegated Regulation (UE) 2023/2772 - European Sustainability Reporting Standards (ESRS).

- Directive (UE) 2022/2464 - Corporate Sustainability Reporting Directive (CSRD).

Update date: May 2025