What are Scope 3 emissions?
Scope 3 emissions include all indirect emissions that happen within the company’s value chain. They include both upstream activities (e.g., the production of purchased goods and services) and downstream activities (e.g., product use and disposal).
Transportation (employee commuting)
| Emissions from employees travelling to and from work using non-electric transportation not owned or operated by the reporting company. Examples include emissions from:
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Business travel
| Emissions from business-travel-related transportation and accommodation that are not directly controlled by the company
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Packaging materials
| Emissions from the production and disposal of plastic, cardboard, and other packaging used by the reporting company Examples include emissions from:
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Purchased goods and services
| Emissions that occur throughout the lifecycle of the products and services that a reporting company buys
Examples include emissions from/associated with:
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Building construction and renovation
| Emissions from construction activities and materials used throughout the lifecycle of a construction project
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Office supplies
| Emissions arising from the paper, ink, and other supplies used by the reporting company Examples include emissions from:
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Electricity transmission and distribution
| These losses happen as electricity is transmitted and distributed from power plants to end users, resulting in wasted energy that increases greenhouse gas (GHG) emissions.
Types of grid losses
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Cleaning products
| Emissions from the use of chemical-based cleaning agents
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Supplies transport
| Emissions from the transportation of raw materials and supplies throughout the supply chain Examples include emissions from:
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Agricultural emissions
| Agricultural emissions can be considered Scope 3 emissions for other industries when they occur in the supply chain of companies that purchase agricultural products
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Data centres
| Emissions from hosting servers and data storage facilities. Examples include emissions from:
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Disposal of waste generated in operations
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End-of-life treatment of sold products
| Includes emissions from the disposal of a company’s produced goods by the consumers who purchased them
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Where can I find more information about Scope 3 emissions?
The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard, Revised Edition (2004) https://ghgprotocol.org/sites/default/files/standards/ghg-protocol-revised.pdf
GHG Protocol: Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011) https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf
GHG Protocol: Technical Guidance for Calculating Scope 3 Emissions (version 1.0) – Supplement to the Corporate Value Chain (Scope 3) Accounting & Reporting Standard (2013) https://ghgprotocol.org/sites/default/files/2023-03/Scope3_Calculation_Guidance_0%5B1%5D.pdf
Simplified GHG Emissions Calculator (US EPA) https://www.epa.gov/climateleadership/simplified-ghg-emissions-calculator