“…The GHG Protocol, developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD), classifies carbon emissions into three categories: firstly, direct emissions, which generally include production units, self-production of energy, use of in-company transport, waste treatment and disposal; secondly, indirect emissions, which result from the company's production operations but are emitted from outside the company, such as purchased electricity; and thirdly, other indirect emissions such as employee commuting, raw material extraction and product use, which are generally not accounted for in category 3 [5].…”