Carbon Footprint Assessment, Scope 1, 2 & 3 GHG Emissions Explained for Bangladesh Factories.

22 Sep, 2026 Posted by Admin

Scope 1, 2 & 3 GHG Emissions Explained for Bangladesh Factories

As pressure increases on industries to measure and reduce their climate impact, Greenhouse Gas (GHG) accounting is becoming increasingly important for factories in Bangladesh—particularly export-oriented manufacturers supplying international brands.

A corporate carbon footprint is generally divided into Scope 1, Scope 2 and Scope 3 emissions under the GHG Protocol framework. These categories help an organization understand where its greenhouse gas emissions originate and how they can be measured, reported and reduced.

The GHG Protocol Corporate Standard provides the internationally used framework for preparing corporate GHG inventories, while its Scope 2 Guidance covers purchased energy and its Scope 3 Standard addresses value-chain emissions.

For a factory in Bangladesh, the basic concept can be summarized as:

Scope 1 = Emissions from sources the factory owns or controls

Scope 2 = Emissions associated with purchased electricity, steam, heat or cooling

Scope 3 = Other indirect emissions throughout the factory's upstream and downstream value chain

What Are Scope 1 GHG Emissions?

Scope 1 covers direct greenhouse gas emissions from sources owned or controlled by the organization.

For a manufacturing facility in Bangladesh, common Scope 1 sources may include:

Natural gas used in boilers

Diesel used in generators

Furnace oil or other fuels used for thermal energy

LPG consumption

Petrol or diesel consumed by company-owned vehicles

Refrigerant leakage from air-conditioning and refrigeration systems

Fire-suppression gases

Process-related emissions where applicable

On-site wastewater treatment emissions where applicable

Example: Diesel Generator

Suppose a factory operates diesel generators during power interruptions.

The factory records:

Annual diesel consumption = 25,000 litres

GHG emissions are generally calculated using:

GHG Emissions = Activity Data × Applicable Emission Factor

The appropriate emission factor should be selected from an accepted and documented source consistent with the organization's chosen GHG accounting methodology.

For combustion activities, emissions may include:

Carbon dioxide (CO₂)

Methane (CH₄)

Nitrous oxide (N₂O)

These gases are converted into a common unit called:

tonnes of carbon dioxide equivalent — tCO₂e

What Are Scope 2 GHG Emissions?

Scope 2 represents indirect emissions associated with purchased or acquired electricity, steam, heat and cooling consumed by an organization.

For most factories in Bangladesh, purchased grid electricity will be the main Scope 2 source.

Bangladesh Factory Example

Suppose a garment factory purchases:

5,000 MWh of grid electricity per year

The Department of Environment issued a Bangladesh Grid Emission Factor notice dated 23 January 2025 stating:

2019–20: 0.61 tCO₂/MWh

2020–21: 0.62 tCO₂/MWh

2021–22: 0.62 tCO₂/MWh

The DoE notice refers to the Bangladesh First Biennial Update Report to the UNFCCC for the underlying methodology.

Using 0.62 tCO₂/MWh as an illustrative factor:

Scope 2 emissions = 5,000 MWh × 0.62 tCO₂/MWh

= 3,100 tCO₂

The emission factor selected for an actual corporate inventory should always correspond to the applicable reporting methodology, reporting year and available official or recognized data.

What Are Scope 3 GHG Emissions?

Scope 3 includes indirect emissions occurring across an organization's value chain that are not included within Scope 1 or Scope 2.

For many companies, Scope 3 represents the largest portion of the total corporate carbon footprint. The GHG Protocol organizes Scope 3 into 15 upstream and downstream categories.

For Bangladesh factories, Scope 3 can be particularly important because manufacturing operations depend heavily on raw materials, transportation, packaging, employee movement and international supply chains.

The 15 Scope 3 Categories

1. Purchased Goods and Services

This includes emissions associated with goods and services purchased by the company.

Examples for a garment or textile factory include:

Fabric

Yarn

Cotton

Dyes and chemicals

Accessories

Packaging materials

Office supplies

Outsourced professional services

For many manufacturing companies, this can be one of the largest Scope 3 categories.

2. Capital Goods

Emissions associated with manufacturing capital assets purchased by the company.

Examples include:

Production machinery

Boilers

Generators

Compressors

ETP equipment

Buildings

Electrical equipment

Vehicles

3. Fuel- and Energy-Related Activities

This includes certain upstream emissions associated with fuels and energy purchased by the company that are not already included in Scope 1 or Scope 2.

Examples may include upstream emissions associated with:

Natural gas

Diesel

LPG

Electricity generation and transmission

4. Upstream Transportation and Distribution

Emissions from transportation of purchased materials before they reach the factory.

Examples:

Port → Factory

Supplier → Factory

Warehouse → Factory

Transport modes may include:

Trucks

Covered vans

Ships

Rail

Air freight

5. Waste Generated in Operations

Examples include:

Fabric waste

Sludge

Chemical waste

Packaging waste

Plastic

Paper

Food waste

General solid waste

GHG emissions depend on how these wastes are treated—for example, recycling, landfill, incineration or biological treatment.

6. Business Travel

Examples:

Air travel

Hotel stays

Train travel

Bus travel

Rental vehicles

Taxi journeys

Travel information can often be collected through:

Origin + Destination + Travel Mode + Distance

7. Employee Commuting

This includes emissions from employees travelling between home and the workplace.

Relevant information may include:

Number of employees

Transportation method

Average travel distance

Working days

Bus usage

Motorcycle usage

Private car usage

CNG or other transport usage

Factories with thousands of workers may find this category significant.

8. Upstream Leased Assets

This category may apply where a company operates assets that it leases but whose emissions are not already accounted for within its Scope 1 or Scope 2 inventory boundary.

9. Downstream Transportation and Distribution

This includes transport and distribution of sold products after they leave the reporting company's operations, where applicable under the Scope 3 methodology.

For an export-oriented Bangladesh factory, this may include stages such as:

Factory → Port → Overseas customer/distribution centre

10. Processing of Sold Products

This category applies when products sold by the reporting company require further processing by another organization.

For example:

A textile manufacturer supplying unfinished fabric to another company for additional manufacturing may need to evaluate this category.

11. Use of Sold Products

This covers emissions generated during the use phase of products sold by the reporting company.

Its significance depends heavily on the product.

For some industrial products this can be very significant, while for other manufactured goods it may be relatively limited.

12. End-of-Life Treatment of Sold Products

This considers what happens when products and packaging reach the end of their useful lives.

Possible treatment routes include:

Recycling

Reuse

Landfill

Incineration

13. Downstream Leased Assets

This category can apply when an organization owns assets that it leases to other organizations or users and the associated emissions fall outside its Scope 1 and Scope 2 boundary.

14. Franchises

This applies primarily to organizations operating franchise business structures.

It may not be relevant to many Bangladesh manufacturing companies.

15. Investments

This category addresses emissions associated with investments and is particularly important for:

Banks

Financial institutions

Investment companies

Asset owners

It is generally less relevant to a factory unless the organization has material investment activities.

Scope 1 vs Scope 2 vs Scope 3: Simple Factory Example

Consider a textile factory in Gazipur.

Scope 1

The factory burns:

Natural gas in boilers

Diesel in generators

Diesel in company vehicles

These are generally Scope 1 emissions.

Scope 2

The factory purchases electricity from the national grid.

The emissions associated with generating this purchased electricity are generally Scope 2 emissions.

Scope 3

The factory purchases:

Cotton

Yarn

Chemicals

Packaging

Workers travel to the factory.

Finished garments are transported to Chattogram Port.

Employees travel internationally for business.

Waste is transported to third-party treatment facilities.

These activities can produce Scope 3 emissions.

What Data Should a Bangladesh Factory Collect?

A reliable GHG inventory starts with good activity data.

Typical data may include:

Emission Source	Typical Data Required
Natural gas	m³
Diesel	Litres
Petrol	Litres
LPG	kg/Litres
Grid electricity	kWh/MWh
Refrigerants	kg by refrigerant type
Raw materials	kg/tonnes
Chemicals	kg/tonnes
Packaging	kg/tonnes
Waste	kg/tonnes by treatment method
Freight	tonnes, km, vehicle type
Business travel	passenger-km
Employee commuting	km and transport type
Water	m³
Purchased goods	quantity/mass/spend depending on method

Supporting evidence should ideally be retained, such as:

Utility bills

Fuel purchase invoices

Meter records

Purchase records

ERP reports

Waste manifests

Transportation invoices

Travel records

Refrigerant servicing records

Supplier information

Basic GHG Calculation Formula

A common calculation structure is:

GHG Emissions = Activity Data × Emission Factor

For gases other than CO₂:

CO₂e = Quantity of GHG × Global Warming Potential (GWP)

Results are usually expressed as:

kg CO₂e or tCO₂e

A professional inventory should document:

Organizational boundary

Operational boundary

Reporting period

Base year

Activity data

Data sources

Emission factors

GWP values

Assumptions

Exclusions

Calculation methodology

Data-quality controls

Standards Commonly Used for GHG Accounting

Corporate GHG inventories may reference frameworks and data sources such as:

GHG Protocol Corporate Standard

GHG Protocol Scope 2 Guidance

GHG Protocol Corporate Value Chain (Scope 3) Standard

ISO 14064-1

IPCC Guidelines

Applicable national grid emission factors

Recognized emission-factor databases such as applicable UK Government conversion factors

Client, buyer or disclosure-program requirements

As of September 2026, GHG Protocol and ISO are developing a consolidated corporate GHG accounting standard combining the GHG Protocol corporate standards with ISO 14064-1. A consolidated public consultation is planned for Q2 2027, with publication of the joint standard currently targeted for Q4 2028.

Factories should therefore continue to clearly state the standards, versions, emission factors and methodologies applied to their current inventories rather than assuming a future standard is already effective.

Why Should Bangladesh Factories Measure Scope 1, 2 and 3?

Carbon accounting is increasingly relevant for Bangladesh manufacturers because international customers and supply chains increasingly request environmental and climate information.

A comprehensive GHG inventory can help a factory:

Identify major emission sources

Establish a carbon baseline

Respond to buyer sustainability requirements

Support ESG and sustainability reporting

Develop emission-reduction targets

Identify energy-saving opportunities

Improve supply-chain transparency

Monitor emissions year by year

Prepare for customer and disclosure requirements

Most importantly, measuring emissions allows management to identify where reductions can have the greatest impact.

How Greentech Inspection Ltd Can Support Your GHG Inventory

Greentech Inspection Ltd supports industries in Bangladesh with environmental, sustainability and carbon-management services.

Our GHG assessment approach can include:

Organizational and operational boundary determination

Scope 1 emission-source identification

Scope 2 electricity assessment

Scope 3 screening

Scope 3 category identification

Client data-collection templates

Activity-data verification

Selection and documentation of emission factors

GHG calculations

Carbon-footprint reporting

Emission hotspot identification

Reduction-opportunity assessment

GHG inventory documentation

Sustainability and ESG reporting support

A well-prepared GHG inventory should be transparent, traceable, consistent and supported by documented activity data and emission factors.

Need a Carbon Footprint Assessment for Your Factory?

Greentech Inspection Ltd can assist factories and organizations in Bangladesh in developing structured Scope 1, Scope 2 and Scope 3 GHG inventories aligned with applicable international methodologies and reporting requirements.

Contact Greentech Inspection Ltd for Carbon Footprint Assessment, GHG Inventory and Sustainability Consultancy Services in Bangladesh.

Greentech Inspection Ltd also provides:

Energy Audit Bangladesh

SREDA-Certified Energy Auditor Bangladesh

Energy Efficiency Assessment Bangladesh

Green Financing Support Bangladesh

Bangladesh Bank Green Financing Support

GTF Documentation Support Bangladesh

TDF Documentation Support Bangladesh

LTFF Documentation Support Bangladesh

EECPFP Support Bangladesh

IDCOL Energy Efficiency Support Bangladesh