Scope 3 GHG Emissions
From Open Risk Manual
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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 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
- ↑ PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.
