Difference between revisions of "Scope 3 GHG Emissions"

From Open Risk Manual
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== Definition ==
 
== Definition ==
'''Scope 3 GHG Emissions'''. All other indirect GHG emissions (not included in Scope 2) that occur in the value chain of the reporting company. Scope 3 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.  
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'''Scope 3 GHG Emissions'''. All other [[Indirect GHG Emissions]] (not included in [[Scope 2 Emissions]]) that occur in the value chain of the reporting company.  
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Scope 3 emissions can be broken down into  
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* upstream emissions that occur in the supply chain (for example, from production or extraction of purchased materials) and  
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* downstream emissions that occur as a consequence of using the organization’s products or services.  
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As defined in<ref>PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.</ref>
 
As defined in<ref>PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.</ref>

Revision as of 16:26, 20 April 2021

Definition

Scope 3 GHG Emissions. All other Indirect GHG Emissions (not included in Scope 2 Emissions) that occur in the value chain of the reporting company.

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.


As defined in[1]

References

  1. PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.