The Global Greenhouse Gas Protocol defines direct and indirect emissions as follows:
Direct GHG emissions are emissions from sources that are owned or controlled by the reporting entity.
Indirect GHG emissions are 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 these direct and indirect emissions into three broad scopes:
Scope 1: All direct GHG emissions.
Scope 2: Indirect GHG emissions from consumption of purchased electricity, heat or steam.
Scope 3: Other 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. T&D losses) not covered in Scope 2, outsourced activities, waste disposal, etc
CarbonView's Emission Source Profile has been set up with the mandatory categories of Scope 1, 2 & 3 to follow the GHG Protocol.
Admin Users are free to create their own categories and emission sources within each Scope as required.