Scope 3 emissions include Upstream and Downstream emissions categories. You should include all that are relevant to your organisation and you would like to include in your footprint.
Click the for more information on each category.
Extraction, production, and transportation of goods and services purchased or acquired, not otherwise included in Categories 2 - 8
Extraction, production, and transportation of capital goods purchased or acquired.
Capital goods are final products that have an extended life and are used by the company to manufacture a product, provide a service, or sell, store, and deliver merchandise.
In financial accounting, capital goods are treated as fixed assets, eg. equipment, machinery, plant, computers, buildings, facilities and vehicles.
Upstream emissions of purchased fuels and electricity (extraction, production, and transportation of fuels consumed)
Transmission and distribution (T&D) losses
Third party inbound transportation and storage of products purchased from a company’s tier 1 suppliers.
Third party transportation and storage services purchased, including inbound logistics and outbound logistics (e.g., of sold products)
Disposal and treatment of waste generated in the reporting company’s operations in the reporting year
Transportation by land, sea and air of employees for business-related activities during the reporting year (in vehicles not owned or operated by the reporting company
Transportation of employees between their homes and their worksites during the reporting year
Operation of assets leased by the reporting company in the reporting year and not already included in scope 1 and scope 2
Third party transportation and storage of products sold between the reporting company’s operations and the end consumer (if not paid for by the reporting company)
The scope 1 and scope 2 emissions of downstream companies that occur during processing (e.g., from energy use) of sold intermediate products
The use-phase emissions of goods and services sold, in the reporting year, over their expected lifetime (e.g., emissions of end users that occur from the use of products that consume energy during use)
Waste disposal and treatment of products sold, in the reporting year, at the end of their life
Operation of assets owned by the reporting company and leased to other entities, in the reporting year
Operation of franchises in the reporting year
Operation of investments (including equity and debt investments and project finance), in the reporting year
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