We have listed below approximations for all the major emission types and categories that might arise out of a business, their scope values and corresponding categories in alphabetical order. The initial emission approximation is inaccurate in more ways than one, thus we recommend following detailed emission categories to get an accurate feedback of your scope 1, 2 and 3 emissions.
| Spend emission type | Category | Scope | Account Code |
| Construction | Buildings and Infrastructure | 3 | 4001 |
| Electricity/ Gas/ Water supply | Buildings and Infrastructure | 2 | 2001 |
| Real estate activities | Buildings and Infrastructure | 3 | 4002 |
| Warehousing | Buildings and Infrastructure | 3 | 4003 |
| Food/ Beverages/ Tobacco | Consumer Goods and Services | 3 | 5001 |
| Leather/ Footwear | Consumer Goods and Services | 3 | 5002 |
| Pulp/ Paper/ Printing and publishing | Consumer Goods and Services | 3 | 5005 |
| Retail trade except of motor vehicles | Consumer Goods and Services | 3 | 5004 |
| Sale maintenance and repair of motor vehicles | Consumer Goods and Services | 3 | 5003 |
| Software | Consumer Goods and Services | 3 | 5007 |
| Textiles and textile products | Consumer Goods and Services | 3 | 5006 |
| Education | Education | 3 | 5401 |
| Coke/ Refined petroleum/ Nuclear fuel | Energy | 1 | 1201 |
| Electrical and optical equipment | Equipment | 3 | 4501 |
| Machinery (not elsewhere classified) | Equipment | 3 | 4503 |
| Renting of machinery/ equipment and other bus | Equipment | 3 | 4502 |
| Financial Intermediation | Financial Services | 3 | 5101 |
| Health and social work | Health and Social Care | 3 | 5201 |
| Other community/ social and personal services | Health and Social Care | 3 | 5202 |
| Internet publishing and broadcasting | Information and Communication | 3 | 5103 |
| Post and telecommunications | Information and Communication | 3 | 5102 |
| Agriculture/ Hunting/ Forestry/ Fishing | Materials and Manufacturing | 3 | 7001 |
| Basic metals and fabricated metals | Materials and Manufacturing | 3 | 7005 |
| Chemicals and chemical products | Materials and Manufacturing | 3 | 7002 |
| Manufacturing (not elsewhere classified) | Materials and Manufacturing | 3 | 7004 |
| Mining and quarrying | Materials and Manufacturing | 3 | 7006 |
| Other non-metallic mineral | Materials and Manufacturing | 3 | 7003 |
| Rubber and plastics | Materials and Manufacturing | 3 | 7007 |
| Wood and products of wood and cork | Materials and Manufacturing | 3 | 7008 |
| Accounting, auditing and tax consulting | Organisational Activities | 3 | 5204 |
| Environmental and other technical consulting | Organisational Activities | 3 | 5205 |
| Management consulting | Organisational Activities | 3 | 5206 |
| Other supply chain spend | Organisational Activities | 3 | 5501 |
| Public admin/ defence/ compulsory social security | Organisational Activities | 3 | 5202 |
| Wholesale trade and commissions trade | Organisational Activities | 3 | 5203 |
| Hotel | Restaurants and Accommodation | 3 | 5301 |
| Hotels and restaurants | Restaurants and Accommodation | 3 | 5302 |
| Air freight/ Air transport – RF effect unknown | Transport | 3 | 3001 |
| Airplane travel – RF effect unknown | Transport | 3 | 3002 |
| Automobile travel | Transport | 1 | 1001 |
| Bus travel | Transport | 3 | 3103 |
| Downstream transportation and distribution | Transport | 3 | 3401 |
| Other supporting transport activities and activities | Transport | 3 | 4504 |
| Rail freight | Transport | 3 | 3201 |
| Road freight/ Inland transport | Transport | 3 | 3101 |
| Sea travel | Transport | 3 | 3301 |
| Subway travel | Transport | 3 | 3202 |
| Taxi travel | Transport | 3 | 3104 |
| Transport equipment | Transport | 3 | 4505 |
| Upstream transportation and distribution | Transport | 3 | 3402 |
| Water freight/ Water transport | Transport | 3 | 3302 |
| Facility waste management | Waste | 3 | 8001 |
In the table above, there are multiple issues. Here are a few examples:
- If you have a gas boiler in the premises and you consume LNG (gas), you are emitting under scope 1.
- If you have an electric vehicle, automobile travel emissions come under scope 2.
- If you own your own road freight vehicles, you are emitting under scope 1.
There are many more issues with this table. This is why we recommend you to go for detailed emission categories.
