From 2023 onwards many businesses will be required to report detailed information on their sustainability measures including quantifiable carbon footprint measurement. The reporting requirements for SMEs will follow soon thereafter and it is advisable for small businesses to begin the exercise of quantifying their carbon footprint.
A carbon footprint calculation will typically measure Scope1, Scope 2 and Scope 3
emissions in line with the Greenhouse Gas Protocol (or other similar standard).
(source: https://greenbusinessbureau.com/green-practices/what-are-the-carbon-emission-scopes-1-2-3/ )