How should scopes 1 2 market vs location based and 3 be represented in a carbon

Updated 9/24/2025

Represent each scope using standardized dimensions to preserve methodological choices and auditability. For Scope 1, capture source type (stationary/mobile/process), fuel/activity units, higher heating value, and factor set used. For Scope 2, store parallel calculations: location-based (grid-average factors by geography and period) and market-based (supplier-specific emission rates, contractual instruments such as RECs/Guarantees of Origin, residual mix). Tag each entry with contract IDs, certificate serials, and vintage. For Scope 3, map to the 15 categories (e.g., purchased goods and services, upstream transport). Start with spend-based entries using region/sector EEIO factors, then link to activity- or supplier-specific data as it becomes available, maintaining superseded-to-current links and data quality scores. All entries should include organization and operational boundaries, consolidation approach, calculation method, emission factor version, and uncertainty bands where feasible. This structure enables compliant rollups and transparent reconciliations across scopes, geographies, and reporting frameworks. Key Takeaway: Store parallel methods, category mappings, and factor provenance per entry to support compliant, auditable Scope 1–3 reporting.

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