When you upload expenditure data, no GHG scope is assigned yet. A scope is determined in one of two ways, depending on what you provide in the upload template:
If you specify a GHG scope for a line item in the upload template, Root will use that value directly.
If you do not specify a scope, Root will assign one automatically — but only after an Exiobase dataset has been matched to that line.
The automatic classification is based on two factors: the type of expenditure (determined by the Exiobase dataset match) and the facility type — specifically, whether your company owns or operates the facility. The table in this article shows what scope will be assigned in each case.
Root uses the operational control consolidation approach by default. This means a facility your company leases but operates is treated the same as one you own.
How GHG scope is determined
For each expenditure line, Root follows this sequence:
You upload expenditure data. The template accepts spend lines with description, amount, and facility information. No GHG scope is assigned at this stage.
You may specify a GHG scope in the upload. The template includes a GHG scope column. If you enter a value there — for example, because you know the correct scope for a particular line — Root will use it and no further classification is needed for that line.
For lines without a specified scope, Root matches the expenditure to an Exiobase dataset. Each unclassified line is mapped to one of 184 standardised Exiobase product and service categories, either automatically or with the help of your Root contact.
Once matched, Root automatically assigns the GHG scope. The scope is derived from the Exiobase dataset category and your facility type, using the classification logic shown in the table below.
The emission is calculated and reported. Spend amount × Exiobase emission factor = CO₂e, reported under the assigned scope.
Automatic classification table
The table below shows which GHG scope Root will automatically assign to a line item after an Exiobase match has been made, based on expenditure type and facility type. This classification only applies if no scope has been specified in the upload.
Expenditure type | Owned or operated | Leased — you operate it | Facility you don’t operate |
⚡ Electricity & heat | Scope 2 | Scope 2 | Scope 3.1 / 3.9–3.14 |
🛢 Fuels (gas, diesel, LPG…) | Scope 3.3 | Scope 3.3 | Scope 3.1 / 3.9–3.14 |
🗑 Waste treatment | Scope 3.5 | Scope 3.5 | Scope 3.1 / 3.9–3.14 |
🏗 Construction & capital | Scope 3.2 | Scope 3.2 | Scope 3.1 / 3.9–3.14 |
✈ Business travel | Scope 3.6 | Scope 3.6 | Scope 3.1 / 3.9–3.14 |
🚚 Freight & transport | Scope 3.4 | Scope 3.4 | Scope 3.1 / 3.9–3.14 |
📦 Goods & materials | Scope 3.1 | Scope 3.1 | Scope 3.1 / 3.9–3.14 |
💼 Services | Scope 3.1 | Scope 3.1 | Scope 3.1 / 3.9–3.14 |
💧 Water supply | Scope 3.1 | Scope 3.1 | Scope 3.1 / 3.9–3.14 |
* The Exiobase factor for fuels covers upstream extraction only (Scope 3.3). Combustion emissions are Scope 1 — calculated separately via Root’s energy module using your actual consumption data.
For facilities your company does not operate — such as distribution partners, retail stockists, downstream processors, or franchise stores — expenditure is classified under the relevant downstream Scope 3 category (3.9 to 3.14) rather than the defaults above. Your Root contact will confirm the correct category during setup.
Specifying a GHG scope in the upload
If you already know the correct GHG scope for an expenditure line, you can enter it directly in the GHG scope column of the Goods & Services upload template. Root will use your value and skip the automatic classification for that line.
This is useful when:
You have a transport cost and know whether it is freight (Scope 3.4) or business travel (Scope 3.6)
You have a construction or maintenance cost and know whether it is CapEx (Scope 3.2) or OpEx (Scope 3.1)
A line item spans more than one scope category and you want to control how it is treated
Your internal reporting methodology requires a different classification to the automatic default
If you leave the GHG scope column blank, the automatic classification will be applied once an Exiobase match is made. If you are unsure which scope to enter, leave it blank and Root will handle it — or contact your Root support contact if you want to discuss a specific line.
Common questions
When does the GHG scope get assigned?
A scope is assigned either when you specify one in the upload template, or automatically once an Exiobase dataset has been matched to the line. If a line has not yet been matched to an Exiobase dataset, it will not have a scope and will not contribute to your footprint until the match is made.
We rent our office. Does that change the automatic classification?
No — as long as your company operates the space (controls how it is run, pays the energy bills, manages waste), a rented office is treated identically to an owned one under the operational control approach. Electricity → Scope 2, waste → Scope 3.5, and so on.
Our energy bill covers gas, electricity, and water together. How should we enter it?
Split it into separate line items by utility type before uploading. Electricity and heat will be automatically classified as Scope 2; gas or other fuels as Scope 3.3; water as Scope 3.1. If you cannot split it, contact your Root support contact and we will help you assign the correct scopes manually.
We bought new machinery. Will it be classified as 3.1 or 3.2?
If matched to a machinery Exiobase dataset and no scope is specified, Root will automatically classify it as Scope 3.1 (purchased goods). If the purchase is CapEx — a long-lived asset — it should be Scope 3.2. You can either specify Scope 3.2 in the upload template, or use the CapEx column in the template, which triggers the reclassification automatically.
We have flights and hotel costs. What scope will be assigned automatically?
Flights, rail travel, and hotel stays matched to their respective Exiobase datasets are automatically classified as Scope 3.6 (business travel). You do not need to specify this manually unless the automatic match is to a different dataset.
We have costs from a supplier’s facility, not our own. What scope will be assigned?
Expenditure related to a facility your company does not operate is automatically classified as Scope 3.1 (purchased goods and services) for most expenditure types. The emissions from that supplier’s operations are embedded in the price you pay for their goods or services.
Why is electricity automatically classified as Scope 2 and not Scope 3?
Purchased electricity consumed at a facility you operate is Scope 2 under the GHG Protocol — it is a direct input to your operations rather than a supply-chain emission. The Exiobase factor for electricity includes the power plant’s own combustion emissions (since there are no direct emissions at your facility when you use electricity), making it equivalent to a Scope 2 location-based calculation. Root’s energy module handles Scope 2 separately to avoid double-counting.
Scope reference
Plain-language descriptions of each GHG Protocol scope category used in this module.
Scope | Name | What it covers |
Scope 2 | Purchased electricity & heat | Electricity and steam/heat you buy and consume at facilities you operate. |
Scope 3.1 | Purchased goods & services | The default for most goods, services, and water — including costs at supplier facilities. |
Scope 3.2 | Capital goods | CapEx that creates or improves a long-lived asset (flagged via the CapEx column in the template). |
Scope 3.3 | Fuel & energy activities (upstream) | Upstream extraction and production of fuels you purchase. Does not include combustion — that is Scope 1, calculated in Root’s energy module. |
Scope 3.4 | Upstream transportation & distribution | Freight, goods transport, and distribution services. |
Scope 3.5 | Waste generated in operations | Waste treatment services at facilities you operate. |
Scope 3.6 | Business travel | Flights, rail, and hotel spend for employee business travel. |
3.9–3.14 | Downstream categories | Emissions from facilities downstream in your value chain (distribution partners, retail stockists, processors, franchises). Assigned during setup. |
This article covers the Facilities — Goods & Services upload template. For questions about scope classification in other modules (energy, transport, products), see the related articles in this help centre or contact your Root support contact.