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Scope 1 covers direct emissions from owned or controlled sources. Scope 2 relates to purchased electricity, heating and cooling. Scope 3 includes indirect emissions across the value chain, such as suppliers, business travel and product use.
Requirements vary by jurisdiction and organisation. Increasingly, listed companies, large enterprises and organisations preparing ESG disclosures are expected to report greenhouse gas emissions as part of sustainability reporting.
We primarily follow the GHG Protocol Corporate Standard and align reporting with relevant frameworks such as ISSB, GRI, BRSR and ISO 14064, depending on client requirements.