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How can I separate Scope 2 and Scope 3 emissions when the emission factors for purchased electricity are from a life cycle analysis?

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How can I separate Scope 2 and Scope 3 emissions when the emission factors for purchased electricity are from a life cycle analysis?

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It may be impossible to separate out Scope 2 and 3 emissions when the emission factors for purchased electricity come from a life cycle analysis. If a company is not participating in a specific initiative that requires separating these two for reporting purposes, it may be sufficient to clearly report that the emission factors being used include sources that would normally be categorized in Scope 2 and Scope 3. However, the disadvantage of this approach is that it would then be difficult for stakeholders to compare the Scope 2 and/or Scope 3 of different companies if one company uses an emission factor that comes from a life cycle analysis. Depending on the situation, therefore, it may be more straightforward to find an emission factor that does not consider lifecycle impacts.

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