Emissions result from a variety of activities, like heating
and cooling buildings, traveling to meetings, or shipping
products to consumers. Direct (scope 1) emissions are emissions within a company’s
organizational boundary from sources that the company
owns or controls, like business travel in a company
car or the combustion of fuel in the company’s boilers
and furnaces. Indirect (scope 2 and 3) emissions result from a company’s activities
but from sources owned or controlled by another
company. See Table 1 in WRI's publication Hot Climate, Cool Commerce for more details and examples.