GHG Accounting Made Simple: Scope 1, 2 and 3 Emissions for Manufacturers
Sustainability & ESG · 2026-09-14 · 2 min read · CR Global Assurance Editorial Team
Your buyers have set climate targets — and most of their emissions sit in suppliers like you. GHG accounting is how you measure your share, and the first step towards reducing it.
For most apparel and footwear brands, the large majority of their greenhouse gas emissions sit in the supply chain — especially in fabric production, dyeing and finishing. That is why buyers increasingly ask suppliers for carbon data and reduction plans. GHG accounting from CR Global Assurance follows the internationally used GHG Protocol and ISO 14064 principles to measure emissions credibly.
The three scopes
| Scope | What it covers | Factory examples |
|---|---|---|
| Scope 1 | Direct emissions from sources you own or control | Gas boilers, diesel generators, company vehicles, refrigerant leaks |
| Scope 2 | Indirect emissions from purchased electricity, steam or heat | Grid electricity |
| Scope 3 | All other value-chain emissions | Purchased fabric and chemicals, transport, waste, business travel, employee commuting |
How to calculate your footprint
- Set boundaries — which sites and activities are included, and whether you use operational or financial control.
- Collect activity data — fuel purchases, electricity bills, refrigerant top-ups, transport data and purchased materials.
- Apply emission factors — use recognised sources and the grid factor appropriate to your country, documenting the source and year.
- Calculate and check — convert to tonnes of CO₂ equivalent, and check for gaps and double counting.
- Choose a base year — the reference point for targets and progress tracking.
- Report and verify — disclose methods and assumptions; independent verification adds credibility.
Reducing emissions: where to start
- Energy efficiency — steam, compressed air and motor systems; see our energy & water audit guide.
- Fuel switching — from diesel generation to grid or cleaner fuels where feasible.
- Renewable electricity — rooftop solar and renewable power purchasing.
- Refrigerant management — leak checks and low-GWP alternatives.
- Process innovation — low-liquor-ratio dyeing and lower-temperature processes.
An ISO 50001 energy management system makes those reductions systematic.
Science-based targets and your buyers
Many brands have set science-based emission reduction targets and expect key suppliers to set their own. A reliable inventory is the prerequisite for any target. The same data supports the energy section of Higg FEM and ESG reports.
GHG accounting with CR Global
CR Global Assurance — formerly CR Team — prepares GHG inventories and supports reduction planning for manufacturers across Bangladesh, Pakistan and India. Contact us to start your carbon footprint.
Frequently asked questions
What is the difference between Scope 2 and Scope 3 emissions?
Scope 2 covers emissions from purchased electricity, steam or heat. Scope 3 covers all other indirect emissions in the value chain, such as purchased materials, transport and waste.
Which standard is used for GHG accounting?
The GHG Protocol Corporate Standard is the most widely used framework. ISO 14064-1 is the related international standard for organisation-level GHG inventories.
Do suppliers need to report Scope 3?
Most buyers start by asking for Scope 1 and 2. Scope 3 is increasingly requested, especially for purchased materials and transport.