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 | + | '''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 or entity, ''including both upstream and downstream emissions''. |
| + | 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. | ||
| + | |||
| + | In the context of the City GHG Protocol, Scope 3 emissions all other GHG emissions that occur outside the city boundary as a result of activities taking place within the city boundary.<ref>Global Protocol for Community-Scale Greenhouse Gas Inventories, An Accounting and Reporting Standard for Cities, Version 1.1, 2021. WRI, C40, IOCLEI</ref> | ||
| + | |||
| + | == Upstream versus Downstream Scope 3 Emissions == | ||
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. | ||
| + | |||
| + | == 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 == | == Examples == | ||
* Emissions of logistics | * Emissions of logistics | ||
* Emissions of business trips | * Emissions of business trips | ||
| − | * Emissions of | + | * Emissions of employees' commuter traffic |
* Emissions of upstream chains | * Emissions of upstream chains | ||
| + | * Emissions of purchased materials | ||
* Emissions of product utilisation phase | * Emissions of product utilisation phase | ||
| − | * Emissions of product disposal | + | * Emissions of product or waste disposal |
| + | * Outsourced activities | ||
| + | |||
| + | == Calculation == | ||
| + | Scope 3 GHG emissions will primarily be calculated from activity data such as fuel use or passenger miles and published or third-party emission factors. In most cases, if source- or facility-specific emission factors are available, they are preferable to more generic or general emission factors. | ||
| + | |||
| + | == 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 == | ||
| + | * [[Greenhouse Gas Emissions]] | ||
| + | * [[GHG Emissions Scope]] | ||
| + | * [[Scope 1 GHG Emissions]] | ||
| + | * [[Scope 2 GHG Emissions]] | ||
== References == | == References == | ||
| + | * As defined in<ref>The Greenhouse Gas Protocol, A corporate accounting and reporting standard, Revised Edition 2008</ref> | ||
<references/> | <references/> | ||
| − | [[Category: | + | [[Category:GHG Protocol]] |
Latest revision as of 12:26, 31 May 2023
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 or entity, including both upstream and downstream emissions.
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.
In the context of the City GHG Protocol, Scope 3 emissions all other GHG emissions that occur outside the city boundary as a result of activities taking place within the city boundary.[1]
Upstream versus Downstream Scope 3 Emissions
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 purchased materials
- Emissions of product utilisation phase
- Emissions of product or waste disposal
- Outsourced activities
Calculation
Scope 3 GHG emissions will primarily be calculated from activity data such as fuel use or passenger miles and published or third-party emission factors. In most cases, if source- or facility-specific emission factors are available, they are preferable to more generic or general emission factors.
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
- As defined in[2]
