In the battle against global warming, the pivotal role of mitigating greenhouse gas emissions is acknowledged. As part of the commitment to a sustainable Nigeria, businesses and organizations across various sectors play a crucial role in this effort by accounting for, monitoring, and transparently reporting their greenhouse gas emissions. 

The Nigerian economic terrain encompasses diverse sectors such as oil and gas, power, services, consumer products, and agriculture. Each of these sectors houses various businesses and organizations, each contributing to greenhouse gas emissions through their respective activities. These emissions can manifest as either direct or indirect, depending on the nature of the activities generating them. 

The Greenhouse Gas Protocol provides a standardized framework for measuring and managing emissions, recognized as the standard for carbon accounting. This framework categorizes emissions into Scopes 1, 2, and 3, where the total greenhouse gas emissions for a business or organization represent the sum of all three. Organizations across sectors utilize this framework for carbon accounting, monitoring progress in emission mitigation, and devising strategies to reduce their environmental impact. 

Scope 1 Emissions: 

These emissions arise directly from onsite activities conducted by a business or organization. Examples include: 

• Combustion of fuel for company vehicle transportation. 
• Utilization of heating oil/fuel to power equipment. 
• Onsite fuel consumption and manufacturing processes like limestone calcination (applicable to cement plants). 
• Production of electricity through burning coal in a boiler to generate steam (relevant for coal-fired plants). 

Scope 2 Emissions: 

Indirect emissions by a business or organization fall under Scope 2. These emissions encompass purchased electricity, steam, heating, and cooling for the entity’s use. They are termed indirect because these emissions originate from another site or facility, not directly associated with the business or organization’s own premises. A prime example is a bank procuring electricity generated at a power station.

In Scope 2, the focus is on understanding and accounting for the emissions linked to the external energy sources that the business relies on, thereby providing awareness of the carbon footprint associated with its energy consumption. 

Scope 3 Emissions: 

Scope 3 emissions encompass all other indirect emissions occurring along the entire value chain of a business or organization that are neither produced by the company itself nor within its direct control. A pertinent example, especially for a power station, is the utilization of electricity by its end customers. 

These emissions include both upstream activities, involving the flow of materials into the organization, and downstream activities, comprising the flow of materials, often in their finished form, from organizations to customers. It is important to note that tracking Scope 3 emissions is considerably more challenging than monitoring Scopes 1 and 2. Recognizing this complexity, the Greenhouse Gas Protocol has provided a guide to assist businesses in compiling their Scope 3 inventories, facilitating a more comprehensive understanding of their overall environmental impact throughout the entire value chain. 

In Nigeria, businesses and organizations must make use of data from their diverse activities to effectively measure their emissions. This process allows them to pinpoint activities that contribute the most to emissions, quantify these emissions accurately, and, most importantly, maintain a continuous record of their emission figures. This ongoing monitoring is crucial for implementing strategies to diminish and mitigate emissions over time.