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> | + | '''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>The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008</ref> |
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| + | Scope 3 is an optional reporting category that allows for the treatment of all other indirect emissions. | ||
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 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. | ||
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Revision as of 23:11, 25 October 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 is an optional reporting category that allows for the treatment of all other indirect emissions.
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.
Significance
For some business sectors scope 3 emissions may form the majority of emission (e.g. as consumers use a company's products) and are thus essential in capturing the full Climate-Related Risk profile of said sectors.
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
Issues and Challenges
- Scope 3 emissions data are typically estimates rather than measurements (GHG Data Types)
- Carbon footprint approaches must allocate the responsibility for scope 3 emissions across industries without double counting (GHG Emissions Double Counting)
See Also
References
- ↑ The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008
