What scope 3 is
The GHG Protocol defines scope 3 as all indirect emissions, not included in scope 2, that occur in the company's value chain, both upstream (what it buys and needs to operate) and downstream (what happens to what it sells).
By definition, they are other organizations' direct emissions: the supplier making what you buy, the airline on a business trip or the company treating your waste.
How it differs from scopes 1 and 2
- Scope 1: what is burned at your own facilities and in your own vehicles.
- Scope 2: the electricity, steam, heating or cooling you buy.
- Scope 3: everything else your activity causes across the value chain.
For most categories, the standard requires including at least the scope 1 and 2 emissions of the value chain partner. On a business trip, for example, what counts is the fuel the plane burns, not building the plane or the airport.
The 15 scope 3 categories
Explore the 15 categories
Filter by direction and tick the ones that apply to your company to build your starting list.
| No. | Category | Direction | Applies |
|---|---|---|---|
| 1 | Purchased goods and services | Upstream | |
| 2 | Capital goods | Upstream | |
| 3 | Fuel- and energy-related activities (not included in scope 1 or 2) | Upstream | |
| 4 | Upstream transportation and distribution | Upstream | |
| 5 | Waste generated in operations | Upstream | |
| 6 | Business travel | Upstream | |
| 7 | Employee commuting | Upstream | |
| 8 | Upstream leased assets | Upstream | |
| 9 | Downstream transportation and distribution | Downstream | |
| 10 | Processing of sold products | Downstream | |
| 11 | Use of sold products | Downstream | |
| 12 | End-of-life treatment of sold products | Downstream | |
| 13 | Downstream leased assets | Downstream | |
| 14 | Franchises | Downstream | |
| 15 | Investments | Downstream |
Your starting list (0)
You have not ticked any category yet.
Is it mandatory
Under the GHG Protocol Corporate Standard, reporting scope 3 is optional: scopes 1 and 2 are required. Companies that choose to report it can follow the Scope 3 Standard, published in 2011, which adds requirements for a complete and consistent inventory.
Where to start in a multi-site company
Measuring all 15 categories at once is not realistic. An orderly way to approach it:
- Close scopes 1 and 2 first. Without reliable consumption data from every site, scope 3 is built on sand.
- Identify the categories that apply. A bank or a store chain does not have the same ones as a factory: waste (5), business travel (6), employee commuting (7) and purchased goods and services (1) are likely to weigh more.
- Start with what you already track. Each site's waste is usually documented in contracts and pickup records: a good first step.
- Add categories one at a time, documenting the source of each figure and the emission factor used.
In CMT you can record each site's waste alongside electricity, water, gas and fuels, and add other services to fit your company's needs. See how CMT calculates the carbon footprint or talk to a specialist.