Scope 1 – covers all Direct Emissions from the activities of individuals/organisations or under their control; includes fuel combustion on site such as gas boilers, fleet vehicles and air-conditioning leaks.
Scope 2 – covers Indirect Emissions from electricity purchased and used by individuals/organisations; emissions are created during the production of the energy and eventually used by individuals/organisations.
Scope 3 – all Other Indirect Emissions from activities of individuals/organisations, occurring from sources that they do not own or control; usually the greatest share of the carbon footprint, covering emissions associated with individuals’/organisations’ travel, procurement, waste and water.
For organisations, they look like this (for individuals transpose the subheadings into your home-life equivalents):
Source: GHG Protocol