Discrete approximations to hyperbolic systems of conservation laws are studied. We quantify the amount of numerical viscosity present in such schemes, and relate it to their entropy stability by means of comparison. To this end, conservative schemes which are also entropy conservative are constructed. These entropy conservative schemes enjoy second-order accuracy; moreover, they can be interpreted as piecewise linear finite element methods, and hence can be formulated on various mesh configurations. We then show that conservative schemes are entropy stable, if and—for three-point schemes—only if they contain more viscosity than that present in the above-mentioned entropy conservative ones.