Carbon accounting protocols typically divide emissions that are tracked into three scopes. This image depicts the kinds of sources associated with Scopes 1, 2 and 3 emissions.
From: Karen Hills and Center for Sustaining Agriculture and Natural Resources. Modified from World Resources Institute (WRI) Greenhouse Gas Protocol.
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Depiction of the Carbon Accounting Scope 1, 2 and 3 concept. From Karen Hills and Center for Sustaining Agriculture and Natural Resources. (CC BY 4.0, Modified from World Resources Institute Greenhouse Gas Protocol)