How do we count emissions while our new plant is being built?
Fuel and power you buy for the site during construction are your Scope 1 and 2 in that year. The contractor's own diesel, and the steel and cement in the building, are Scope 3 Category 2, capital goods, counted when you acquire them.
Yours directly
- Construction power connection in your name: Scope 2.
- Diesel you buy for site gensets or machines: Scope 1.
Scope 3
- Contractor diesel and machinery, if they buy the fuel.
- Steel, cement and equipment: Category 2, in the year bought.
- Note the base year effect once the plant runs.
What Senseible does here
Senseible reads quantities, dates and units from your bills and invoices and shows the factor and source used on every line.
Sources: GHG Protocol Corporate Standard, GHG Protocol Corporate Value Chain (Scope 3) Standard
Last reviewed 2026-10-22.