Replace high-GHG-emitting raw materials with low-GHG-emitting raw materials
Implement low-GHG-procurement/purchasing policies
Encourage tier 1 suppliers to engage their tier 1 suppliers (i.e., the reporting company’s tier 2 suppliers) and disclose these scope 3 emissions to the customer in order to propagate GHG reporting throughout the value chain
2. Capital goods
Replace high-GHG-emitting capital goods with low-GHG-emitting capital goods
3. Fuel and energy related activities (not included in scope 1 or scope 2)
Reduce energy consumption
Change energy source (e.g., shift toward lower-emitting fuel/energy sources)
Generate energy on site using renewable sources
4. Upstream transportation and distribution
Reduce distance between supplier and customer
Source materials locally if it leads to net GHG reductions
Optimize efficiency of transportation and distribution
Replace higher-emitting transportation modes (e.g. air transport) with lower emitting transportation modes (e.g. marine transport)
Increase Biofuel mix
Electric Vehicles
5. Waste generated in operations
Reduce quantity of waste generated in operations
Implement recycling measures that lead to net GHG reductions
Implement lower-emitting waste treatment methods
6. Business travel
Reduce the amount of business travel (e.g., encourage video conferencing and web-based meetings as an alternative to in-person meetings)
Encourage more efficient travel
Encourage lower-emitting modes of travel (e.g., rail instead of plane)
7. Employee commuting
Reduce commuting distance (e.g., locate offices/facilities near urban centers and public transit facilities)
Create disincentives for commuting by car (e.g., parking policies)
Provide incentives for use of public transit, bicycling, carpooling, etc.
Implement teleworking/telecommuting programs
Reduce number of days worked per week (e.g., 4 days x 10 hour schedule instead of 5 days x 8 hour schedule)
8. Upstream leased assets
Increase energy efficiency of operations
Shift toward lower-emitting fuel sources
9. Transportation and distribution of sold products
Reduce distance between supplier and customer
Optimize efficiency of transportation and distribution
Replace higher emitting transportation modes (e.g. air transport) with lower emitting transportation modes (e.g. marine transport)
Shift toward lower-emitting fuel sources
10. Processing of sold products
Improve efficiency of processing
Redesign products to reduce processing required
Use lower-GHG energy sources
11. Use of sold products
Develop new low- or zero-emitting products
Increase the energy efficiency of energy-consuming goods or eliminate the need for energy use
Shift away from products that contain or emit GHGs
Reduce the quantity of GHGs contained/released by products
Decrease the use-phase GHG intensity of the reporting company’s entire product portfolio
Change the user instructions to promote efficient use of products
12. End-of-life treatment of sold products
Make products recyclable if it leads to net GHG reductions
Implement product packaging measures that lead to net GHG reductions (e.g., decrease amount of packaging in sold products, develop new GHG-saving packaging materials, etc.)
Implement recycling measures that lead to net GHG reductions
13. Downstream leased assets
Increase energy efficiency of operations
Shift toward lower-emitting fuel sources
14. Franchises
Increase energy efficiency of operations (e.g., set efficiency standards)
Shift toward lower-emitting fuel sources
15. Investments
Invest in lower-emitting investments, technologies, and projects