Scope 1, 2 und 3 (GHG Protocol)

Anyone who prepares a CO₂ balance sorts emissions into three areas: Scope 1, Scope 2, and Scope 3. The classification comes from the Greenhouse Gas Protocol and is the worldwide standard. Here you can find out what belongs in which scope and where IT hardware shows up.

What is the GHG Protocol?

The Greenhouse Gas Protocol is a set of rules for accounting for greenhouse gases. It was developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). The corporate standard was published in 2001 and revised in 2004. In 2011 a separate standard for Scope 3 was added, and in 2015 guidance for Scope 2. Many reporting obligations and ratings build on it, including the European standards for sustainability reporting.

The three scopes at a glance

Scope	Contents	Examples relating to IT
Scope 1	Direct emissions from sources that the company owns or controls	Emergency generator in the data center, refrigerant losses from the air conditioning, own vehicle fleet
Scope 2	Indirect emissions from purchased electricity, heat, or cooling	Electricity for workstations, servers, and cooling
Scope 3	All other indirect emissions in the upstream and downstream value chain	Manufacturing of purchased devices, transport, disposal, cloud services, business travel

Scope 3 is divided into 15 categories. For IT hardware, purchased goods and services, capital goods, transport, and the disposal of waste from operations are particularly relevant. Because for notebooks and smartphones a large part of the emissions arises during manufacturing, this embodied energy is often the largest item in the carbon footprint of IT.

Significance for reporting

As of: 10/2026. The European sustainability directive CSRD and the associated standards (ESRS) require companies subject to reporting to provide information on Scope 1, 2, and 3. With the EU Omnibus package, the circle of obligated companies was significantly reduced: directly covered are now, at their core, companies with more than 1,000 employees and more than 450 million euros in turnover. Member states have until March 2027 to implement it. However, companies not subject to reporting are also often asked about their emissions by customers, banks, or parent companies – as part of their Scope 3.

Why IT hardware weighs so heavily in the Scope 3 balance and how you collect data for it is explained in our guide Scope 3 emissions and IT hardware.

Relation to Second IT

Anyone who uses devices longer or passes on refurbished hardware avoids emissions from manufacturing new devices. Second IT puts reuse before recycling and provides recycling and disposal certificates as well as an annual, individual environmental balance for your CSR and ESG reporting. Data erasure runs on solar power from our own production, shipping via DHL GoGreen. More on the sustainable IT disposal.

Frequently asked questions about Scope 1, 2, and 3

Which scope does the electricity for servers belong to?

Purchased electricity for your own servers and workstations belongs to Scope 2. If a service provider operates the servers, for example in the cloud, the emissions count as Scope 3 for the customer.

Does the manufacturing of notebooks belong to Scope 3?

Yes. The emissions from manufacturing purchased devices arise at the manufacturer and count as Scope 3 for the buyer, for example in the categories purchased goods or capital goods.

Does every company have to report Scope 3?

No. It is mandatory only for companies that fall under the CSRD or are contractually obligated to do so. Many smaller companies do, however, supply data to customers who have to report themselves (as of: 10/2026).

How many categories does Scope 3 have and which ones affect IT hardware?

Scope 3 is divided into 15 categories. For IT hardware, purchased goods and services, capital goods, transport, and the disposal of waste from operations are particularly relevant. For notebooks and smartphones, a large part arises during manufacturing.

Where does the disposal of old IT appear in the carbon balance?

Disposal counts toward Scope 3, that is, the other indirect emissions of the value chain. The relevant category is disposal of waste from operations. Transport and the manufacturing of purchased devices also belong in this area.