Direct emissions from sources an organisation owns or controls, such as fuel combustion at its facilities.
The carbon landscape
Understand the pathways.
Start with an emissions inventory. Follow the distinction between reducing emissions, funding projects and removing carbon from the atmosphere.
Measure first.
Reduce at the source.
Choose an organisational boundary, reporting year and consistent data collection process before comparing progress.
GHG Protocol · Revised 2004; Scope 2 guidance 2015Emissions associated with purchased electricity, steam, heat and cooling. Accounting choices need consistent treatment.
Other value-chain emissions, upstream and downstream. Document the categories covered and the quality of estimates.
A planning scenario does not replace an assured inventory. Credit purchases are recorded separately from scope emissions.
Different instruments.
Different purposes.
A price on emissions and a project-based carbon credit are distinct parts of the landscape. Eligibility always depends on the relevant scheme.
World Bank · 19 May 2026A policy applies a price to covered emissions. Rates, thresholds and exemptions vary by jurisdiction.
Covered entities operate within a scheme that issues or auctions allowances. An allowance is not automatically a project credit.
A unit issued under a crediting programme for a quantified reduction or removal. Methodology, vintage, registry records and intended use matter.
03 / Removals
Compare the complete carbon pathway.
A useful comparison includes the source of CO₂, storage, lifecycle emissions, monitoring and reversal risk.
| Pathway | Mechanism | Questions to resolve |
|---|---|---|
| Forest & ecosystem restoration | Biological uptake and storage in vegetation and soils | Baseline, land rights, monitoring, leakage and reversal protection |
| Biochar | Biomass converted to a carbon-rich material | Feedstock origin, process emissions, stability and end use |
| Direct air capture & storage | CO₂ separated from ambient air and stored | Energy source, lifecycle balance, storage integrity and verification |
| Bioenergy with capture & storage | Biogenic CO₂ captured and stored | Biomass sustainability, land use, supply-chain emissions and storage |
Educational comparison; no project ranking, pricing or certification. International Energy Agency · 31 January 2020
04 / Capture & infrastructure
Follow the chain beyond capture.
Capture
Identify the CO₂ source and account for energy and materials.
Transport
Map conditioning, handling, infrastructure and associated emissions.
Storage
Understand storage location, monitoring and long-term responsibility.
Evidence
Assess the full lifecycle before describing the climate outcome.
Capturing fossil CO₂ before release generally prevents an emission; it does not itself remove CO₂ already in the atmosphere. Atmospheric or biogenic capture with suitable permanent storage can support removals, subject to lifecycle accounting.
International Energy Agency · 31 January 2020 International Energy Agency · Updated 26 March 2026Turn understanding into a next step