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Measure, Understand, and Reduce your GHG Emissions

This toolkit helps Canadian organizations understand greenhouse gases (GHGs), collect and interpret GHG data, calculate a robust GHG baseline, and design practical GHG emission reduction strategies. It connects core concepts like the greenhouse effect, climate change, global warming potential (GWP), carbon dioxide equivalent (CO₂e), and GHG accounting to real-world actions that support net-zero goals.

Gathering GHG Data
Scope 3 Emissions Data Sources

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:

  • personal gasoline or diesel vehicles
  • ride-sharing and carpools in non-electric vehicles
  • public transit (buses, trains, subways) if not electric
  • company-sponsored shuttles (if not owned by the company)
  • taxis and rideshare services (e.g., Uber, Lyft, traditional cabs)
  • gasoline-powered motorcycles and scooters
  • air travel for regular commuting
  • ferries and water transport

Data sources:

  • employee surveys for travel modes, distance to work, frequency of commuting
  • HR/payroll records for employee headcount, work schedules, office location
  • public transport authorities for emission factors for buses, trains, subways

Details to gather:

  • type of transport (car, bus, rail, taxi, rideshare, motorcycle, ferry, plane)
  • distance traveled (km/mi) and frequency (days per week, per year)
  • vehicle fuel type (gasoline, diesel, hybrid)
  • carpool or rideshare occupancy

 

Business travel

Emissions from business-travel-related transportation and accommodation that are not directly controlled by the company 

Examples include emissions from:

  • airplane flights taken by employees for business purposes
  • train journeys for business trips
  • bus rides taken for business-related activities
  • rental cars or employee-owned vehicles used for business travel (excluding commuting to and from work)
  • energy use in hotels where employees stay during business trips

Data sources:

  • travel agency or booking system records for flights, hotels, trains, rental cars
  • employee expense reports for reimbursed trips
  • airline, hotel, rental car receipts for dates, distances, duration
  • travel agency dashboards displaying GHG emissions data

Details to gather:

  • trip type (air, rail, bus, rental car, employee vehicle)
  • distance traveled and class of service (economy, business, first class)
  • fuel type/vehicle model for rental cars
  • hotel nights (location, star rating (if available) for energy use intensity)

 

Packaging materials

Emissions from the production and disposal of plastic, cardboard, and other packaging used by the reporting company

Examples include emissions from:

  • the manufacturing processes of materials like plastic, cardboard, glass, and metal used for packaging
  • transporting packaging materials from suppliers to the company
  • the disposal of packaging materials, whether they end up in landfills, are incinerated, or are recycled
  • the processes involved in recycling or disposing of packaging materials after the product has been used

Data sources:

  • procurement records for quantities purchased, supplier invoices
  • supplier data such as life cycle assessments (LCAs) and environmental product declarations (EPDs)
  • waste contractor reports for end-of-life disposal method

Details to gather:

  • material type (plastic, cardboard, glass, aluminum)
  • weight/volume purchased and used
  • transportation distance from supplier
  • disposal pathway (landfill, incineration, recycling)

 

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:

  • the extraction, production, and transportation of raw materials like metals, plastics, and textiles
  • the production and delivery of items such as paper, pens, and computers
  • services like consulting, legal, and accounting services, which include the energy use and travel of service providers
  • the production, processing, and transportation of food and beverages purchased for company cafeterias or events
  • the activities and materials used by third-party maintenance and repair services
  • the energy consumption and infrastructure used by IT service providers, including cloud computing services

Data sources:

  • procurement records for a list of products/services purchased
  • supplier reports for emissions associated with products, such as life cycle assessments (LCAs) and environmental product declarations (EPDs)
  • emission factor databases

Details to gather:

  • material/product type, weight, and volume.
  • production processes (if supplier data is available)
  • service activities (e.g., consulting travel, IT energy use)
  • supplier location (to estimate transportation emissions)

 

Building construction and renovation

Emissions from construction activities and materials used throughout the lifecycle of a construction project 

Examples include emissions from:

  • the manufacturing of materials such as cement, steel, bricks, and glass
  • transporting construction materials from suppliers to the construction site
  • the use of construction equipment and machinery, including fuel consumption and maintenance
  • energy consumption for heating, cooling, and lighting during the construction process
  • the disposal of construction waste, including landfill emissions and recycling processes
  • the demolition of buildings and the disposal or recycling of demolition waste

Data sources:

  • capital project budgets and bills of quantities
  • contractor/supplier records for materials and fuel
  • equipment fuel logs and rental invoices
  • waste contractor records for demolition/debris

Details to gather:

  • material types and quantities (cement, steel, glass, bricks)
  • transportation of materials to site (distance, mode)
  • fuel use by construction machinery (liters of diesel, hours of operation)
  • temporary energy consumption (electricity/gas used onsite)
  • disposal method for construction/demolition waste

 

Office supplies

Emissions arising from the paper, ink, and other supplies used by the reporting company

Examples include emissions from:

  • the production of office supplies and their packaging
  • transporting office supplies from the seller to the reporting company
  • transporting used office supplies to recycling or disposal facilities
  • Volatile organic compounds (VOCs) released during printing
  • recycling, landfilling, and incinerating used office supplies

Data sources:

  • procurement/purchasing records for paper, ink, equipment
  • supplier data (environmental product declarations (EPDs), product specs)
  • waste management contractor logs

Details to gather:

  • quantities purchased by type (reams of paper, ink cartridges, pens)
  • weight and material composition
  • VOC content for inks/toners
  • disposal method (recycling, landfill, incineration)

 

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

  • Transmission losses – electricity travels long distances through high-voltage power lines, where some energy is lost as heat due to electrical resistance
  • Distribution losses – once electricity reaches lower-voltage distribution lines, more energy is lost in transformers, wires, and connections before reaching businesses or homes

Data sources:

  • utility providers for transmission and distribution loss factors for regional grids
  • International Energy Agency or US Environmental Protection Agency statistics on average grid losses

Details to gather:

  • total electricity purchased (kWh)
  • regional grid emission factor for losses (gCOe per kWh lost)
  • percentage of electricity lost in transmission vs. distribution

 

Cleaning products

Emissions from the use of chemical-based cleaning agents


Examples include emissions from:

  • the manufacturing processes of the chemicals and materials used in cleaning products
  • transporting cleaning products from the manufacturer to the company and then to the end user
  • the energy and resources used during the application of cleaning products, such as water and electricity
  • the disposal of cleaning product containers and any residual chemicals, including landfill or recycling processes

Data sources:

  • procurement records for type/volume of cleaning agents purchased
  • supplier data (safety data sheets, product specs)
  • waste contractor reports for container disposal

Details to gather:

  • chemical type and formulation (detergent, disinfectant, solvent)
  • volume purchased and used
  • transport distance from supplier
  • disposal method for empty containers and residues

 

Supplies transport

Emissions from the transportation of raw materials and supplies throughout the supply chain

Examples include emissions from:

  • transporting raw materials or components from suppliers to the company’s manufacturing facilities
  • transporting finished products from the company’s facilities to distribution centers, retailers, or customers
  • logistics providers that handle warehousing, transportation, and distribution on behalf of the company
  • using multiple modes of transportation, such as combining truck, rail, and ship, to move supplies
  • the final leg of the delivery process, where products are transported from a distribution center to the end customer

Data sources:

  • freight invoices/logistics contracts
  • carrier fuel use data, bills of lading
  • supply chain/ERP system data on shipments

Details to gather:

  • mode of transport (truck, rail, ship, air)
  • distance traveled and route taken
  • shipment weight or volume
  • fuel type used by carrier

 

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 

Examples include:

  • fast food chains, grocery stores, and meat processors reporting emissions from cattle, sheep, and goats in their supply chains
  • companies producing packaged foods reporting emissions from fertilizer use in growing grains, fruits, and vegetables
  • chocolate, coffee, and palm oil companies reporting emissions from deforestation linked to crop production
  • clothing brands tracking emissions from cotton farming, including emissions from fertilizers, irrigation, and diesel-powered equipment
  • fashion brands using wool or leather reporting emissions from sheep and cattle in their supply chains
  • ethanol and biodiesel producers tracking emissions from growing biofuel feedstocks like corn and soy
  • renewable natural gas companies accounting for methane from manure management in livestock operations
  • cosmetic brands using honey or beeswax reporting emissions from beekeeping operations

Data sources:

  • supplier farm-level data for fertilizer use, animal numbers, yields
  • commodity sourcing records for amounts of crops or livestock products purchased
  • NGO/government datasets (FAO, IPCC) for emission factors

Details to gather:

  • type of crop/livestock
  • fertilizer and pesticide use
  • land use change/deforestation data
  • water use, energy inputs, machinery fuel use

 

Data centres

Emissions from hosting servers and data storage facilities.

Examples include emissions from:

  • producing, transporting, and installing hardware used in data centres owned or directly controlled by the reporting company
  • producing, transporting, and installing server hardware used by the third-party hosting provider
  • electricity consumed by third-party data centres 
  • disposing of servers and IT infrastructure at third-party data centres
  • employee travel and logistics associated with maintaining servers and IT infrastructure at third-party data centres

Data sources:

  • contracts with cloud/hosting providers (AWS, Microsoft Azure, etc.)
  • provider sustainability reports (PUE, energy mix, emissions disclosures)
  • hardware procurement/disposal records for servers

Details to gather:

  • electricity consumed (kWh) by hosted services
  • energy efficiency metrics (Power Usage Effectiveness, cooling loads)
  • provider’s grid mix (renewable vs. fossil-based)
  • hardware lifespan and end-of-life disposal
  • travel/transport related to IT servicing (where available)

 

Disposal of waste generated in operations

Examples include emissions from:

  • processes such as incineration, composting, and anaerobic digestion used to treat waste
  • the decomposition of organic waste in landfills, which can produce methane, a potent greenhouse gas
  • the treatment of wastewater generated by the company’s operations

Data sources:

  • waste management contractor reports for waste streams handled
  • internal waste logs (e.g., facility recycling programs)
  • emission factors for treatment methods

Details to gather:

  • waste type (organic, plastics, metals, hazardous, wastewater)
  • volume/weight of each waste stream
  • treatment method (landfill, incineration, composting, anaerobic digestion)

 

End-of-life treatment of sold products

Includes emissions from the disposal of a company’s produced goods by the consumers who purchased them

Data sources:

  • Sales data for total units sold and product weights/materials
  • National waste statistics for percentage landfilled, incinerated, and recycled
  • Emission factors for disposal pathway emissions

Details to gather:

  • Product material composition
  • Packaging vs. product waste separation
  • Typical disposal practices by region

 

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  

 

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Reconnaissance des terres

Dans un esprit de respect, de réciprocité et de vérité, nous honorons et reconnaissons Moh’kinsstis, le territoire traditionnel du Traité 7 et les pratiques orales de la confédération des Pieds-Noirs : Siksika, Kainai, Piikani, ainsi que les nations Îyâxe Nakoda et Tsuut’ina. Nous reconnaissons que ce territoire abrite la Nation métisse de l’Alberta, la région 3 au sein de la patrie historique des Métis du Nord-Ouest. Enfin, nous reconnaissons toutes les nations qui vivent, travaillent et se divertissent sur ce territoire, et qui l’honorent et le célèbrent.

Land Acknowledgment

In the spirit of respect, reciprocity, and truth, we acknowledge that we live, work, and gather on the traditional territories of the peoples of Treaty 7, including the Blackfoot Confederacy—comprising the Siksika, Kainai, and Piikani Nations—as well as the Îyâxe Nakoda and Tsuut’ina Nations.

This land, known as Moh’kinsstis in the Blackfoot language and encompassing what is now Districts 5 and 6, is also home to the Métis Nation of Alberta, Region 3, within the historical Northwest Métis homeland.

We recognize and honour the deep connection these Nations have to the land, and we are grateful for the opportunity to share in its stewardship.

As we continue our work, we commit to learning from Indigenous knowledge systems, uplifting Indigenous voices, and fostering relationships rooted in equity, understanding, and reconciliation.

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