1 A B C D E F G H I J K L M N O P Q R S T U V W

Scope 3 categories

Scope 3 greenhouse gas emissions are categorised into these

15 categories—as described in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011):

  1. purchased goods and services;
  2. capital goods;
  3. fuel- and energy-related activities not included in Scope 1 greenhouse gas emissions or Scope 2 greenhouse gas emissions;
  4. upstream transportation and distribution;
  5. waste generated in operations;
  6. business travel;
  7. employee commuting;
  8. upstream leased assets;
  9. downstream transportation and distribution;
  10. processing of sold products;
  11. use of sold products;
  12. end-of-life treatment of sold products;
  13. downstream leased assets;
  14. franchises; and
  15. investments.