• Environment

Operational Impact

  • Environmental Policies & Performance

Greenhouse Gas Emissions: Indirect (OI9604)

Amount of greenhouse gases (GHG) emitted through the organization's operations from indirect emissions sources during the reporting period.
Reporting format
Number of Metric Tons of CO2 Equivalent
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Greenhouse Gas Emissions: Indirect (OI9604). v4.0.


Organizations should footnote all assumptions used including detailed information on their calculation methodology. See usage guidance for further information.

Usage Guidance

  • The Greenhouse Gas Protocol (GHG Protocol) is the most widely used international accounting tool to understand, quantify, and manage greenhouse gas emissions. The GHG Protocol defines indirect emissions as emissions that are a consequence of the activities of the reporting entity, but occur at sources owned or controlled by another entity.
  • The GHG Protocol further categorizes indirect emissions into "Scope 2" and "Scope 3". Scope 2 includes indirect GHG emissions from consumption of purchased electricity, heat, or steam. Scope 3 includes indirect emissions such as the extraction and production of purchased materials and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity, electricity-related activities (e.g., Transition and Distribution (T&D) losses) not covered in Scope 2, outsourced activities, waste disposal, etc.
  • For more information on the GHG Protocol organizations can refer to:
    - Greenhouse Gas Protocol Standards
  • Indirect GHG emissions result from the activities of the reporting organization but are generated at sources owned or controlled by another organization. In the context of this metric, indirect emissions refer to GHG emissions from the generation of electricity, heat, or steam that is imported and consumed by the reporting organization.
  • Organizations are also encouraged to report Greenhouse Gas Emissions Strategy (OI8237).