I report the emissions from generated electricity under Scope 2. Should I also include the emissions from the production and transportation of the fuel used to create this electricity?
No, Scope 2 emissions include only the indirect emissions connected with the consumption of purchased electricity. These production and transportation emissions could be included in your company’s Scope 3 emissions (an optional category); however it would make more sense for these emissions to be placed under the electricity generator’s inventory where they are likely to be direct emissions.
