Scope 1 emissions are direct emissions from company owned or controlled sources. Scope 2 emissions are indirect emissions from the generation of purchased energy.
Scope 1 emissions should include a breakdown by GHG type with a gross figure for each GHG and the Global Warming Potential for that gas.
CDP (formerly the Carbon Disclosure Project) manages one of the most widely used international standards for reporting emissions.
Other global standards include TCFD (Taskforce for Climate-related Financial Disclosure); GRI (Global Reporting Initiative) section 305-1 & 305-2 and SASB (Sustainability Accounting Standards Board) section 110a.1.