Difference between revisions of "Scope 3 GHG Emissions"
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== Definition == | == Definition == | ||
'''Scope 3 GHG Emissions'''. All other [[Indirect GHG Emissions]] (not included in [[Scope 2 GHG Emissions]]) that occur in the value chain of the reporting company. As defined in<ref>PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.</ref> | '''Scope 3 GHG Emissions'''. All other [[Indirect GHG Emissions]] (not included in [[Scope 2 GHG Emissions]]) that occur in the value chain of the reporting company. As defined in<ref>PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.</ref> | ||
| + | |||
| + | Scope 3 emissions are other indirect emissions, such as the extraction and production of purchased materials and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity, electricity-related activities (e.g. transmission and distribution losses) not covered in [[Scope 2 GHG Emissions]], outsourced activities, use of sold products, waste disposal, etc. | ||
Scope 3 emissions can be broken down into: | Scope 3 emissions can be broken down into: | ||
* upstream emissions that occur in the supply chain (for example, from production or extraction of purchased materials) and | * upstream emissions that occur in the supply chain (for example, from production or extraction of purchased materials) and | ||
* downstream emissions that occur as a consequence of using the organization’s products or services. | * downstream emissions that occur as a consequence of using the organization’s products or services. | ||
| + | |||
| + | == Standards == | ||
| + | There are existing international and European standards on the matter, that could serve for the calculation of scope 3 emissions | ||
| + | * ISO 14064 on standards for greenhouse gas accounting and verification | ||
| + | * the Product Environmental Footprint (PEF) and | ||
| + | * Organisation Environmental Footprint (OEF) | ||
== Examples == | == Examples == | ||
Revision as of 13:48, 12 May 2021
Contents
Definition
Scope 3 GHG Emissions. All other Indirect GHG Emissions (not included in Scope 2 GHG Emissions) that occur in the value chain of the reporting company. As defined in[1]
Scope 3 emissions are other indirect emissions, such as the extraction and production of purchased materials and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity, electricity-related activities (e.g. transmission and distribution losses) not covered in Scope 2 GHG Emissions, outsourced activities, use of sold products, waste disposal, etc.
Scope 3 emissions can be broken down into:
- upstream emissions that occur in the supply chain (for example, from production or extraction of purchased materials) and
- downstream emissions that occur as a consequence of using the organization’s products or services.
Standards
There are existing international and European standards on the matter, that could serve for the calculation of scope 3 emissions
- ISO 14064 on standards for greenhouse gas accounting and verification
- the Product Environmental Footprint (PEF) and
- Organisation Environmental Footprint (OEF)
Examples
- Emissions of logistics
- Emissions of business trips
- Emissions of employees’ commuter traffic
- Emissions of upstream chains
- Emissions of product utilisation phase
- Emissions of product disposal
References
- ↑ PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.
