Scope 1, 2, and 3 Reporting Software

All three scopes, documented methodology, location-based and market-based Scope 2, and every Scope 3 category. One platform, one audit trail, draft reports ready to defend.

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OffGridFlow implements the GHG Protocol Corporate Standard, the Scope 2 Guidance, and the Corporate Value Chain (Scope 3) Standard. Every calculation records the scope, method, factor, and formula in the immutable calculation ledger so a reviewer can rebuild the number without opening a spreadsheet.

Scope 1 — Direct emissions

Stationary combustion (boilers, generators), mobile combustion (fleet), fugitive emissions (refrigerants with IPCC AR6 GWP-100 values), and process emissions. Activity-based calculations against EPA GHG Emission Factors Hub and DEFRA conversion factors.

Scope 2 — Energy

Purchased electricity, steam, heating, and cooling. Both location-based (EPA eGRID subregions, IEA country factors) and market-based (your RECs, PPAs, green tariffs, and supplier-specific instruments) are calculated and reported — mandatory under GHG Protocol Scope 2 Guidance.

Scope 3 — Value chain

All 15 categories: purchased goods & services, capital goods, fuel and energy activities, upstream transportation, waste, business travel, employee commuting, upstream leased assets, downstream transportation, processing, use-phase, end-of-life, downstream leased assets, franchises, and investments. Calculation tiers progress from spend-based (EEIO) to activity-based to supplier-specific as your data matures.

What the output looks like

  • Dashboard with total tCO2e, scope breakdown, trend (only when real history exists)
  • Calculation ledger with activity → factor → formula → result → user → timestamp
  • Factor snapshot locked to the reporting period
  • Framework exports: CSRD, SEC, SB 253, CBAM, IFRS S2 in PDF and XBRL
  • Export reconciliation checksum proving exported numbers match the ledger

Frequently Asked Questions

What is the difference between Scope 1, 2, and 3?

Scope 1 is direct emissions from sources you own or control (fuel combustion, company vehicles, refrigerants). Scope 2 is indirect emissions from purchased energy (electricity, steam, heating, cooling). Scope 3 is all other value chain emissions — purchased goods, business travel, employee commuting, use of sold products, and more — covering 15 GHG Protocol categories.

Do you support both location-based and market-based Scope 2?

Yes. OffGridFlow requires both methods for Scope 2 disclosure per GHG Protocol Scope 2 Guidance. Location-based uses grid average factors (EPA eGRID, IEA). Market-based uses supplier-specific instruments (RECs, PPAs, contracts) that you supply.

How do you calculate Scope 3 without supplier data?

We support activity-based, spend-based (EEIO coefficients), and supplier-specific tiers per GHG Protocol Scope 3 Standard. Start with spend-based for rapid coverage, then upgrade categories to activity-based or supplier-specific as your data matures.

Can I split Scope 3 by category for materiality disclosure?

Yes. All 15 categories are calculated and reported separately. SEC Climate rules and CSRD both require category-level transparency for material Scope 3 emissions.

How often are emission factors updated?

Factor packs are refreshed annually as source publishers release new vintages. The active methodology version (currently v2026.1.0) tracks which factor vintages are in effect. When you lock a reporting period to a factor snapshot, your calculations remain reproducible even after new factors are published.

Related Pages

Continue the research path with adjacent framework, role, and implementation pages.

Carbon accounting software
The broader platform view across calculation and reporting.
Scope 3 supplier emissions
Go deeper on supplier data collection and upgrades.
Methodology library
Inspect factor sources and scope-specific methods.

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OffGridFlow calculates emissions using documented GHG Protocol methodology. Reports are drafts; customers are responsible for verification before regulatory submission.