3 Scope 1: comprises emissions from our use of natural gas and fuel oil; Scope 2: comprises emissions from our use of electricity, renewable electricity and district heating; Scope 3: comprises emissions from our business travel by air and car. While scope 3, category 15 (emissions through lending and investments) is material to ING’s indirect emissions footprint, due to measurement complexity and lack of quality data, ING is not able to completely measure and disclose this figure. See section ‘Impact Measurement’ in this appendix for information on our efforts and challenges in this area.