glossary

Scope 3 Emissions

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What are Scope 3 emissions?

Scope 3 emissions include the remainder of indirect GHG emissions which cannot be categorised as energy-related emissions in Scope 2. Scope 3 emissions occur outside the organisation, e.g. in the supply chain, as well as during transport and distribution (by subcontractors), business travel, employee commuting, and waste.

What is included in Scope 3 emissions?

The GHG Protocol lists 15 different categories that are included in the Scope 3 emissions. The categories are as follows:

- Purchased goods and services

- Capital goods

- Fuel- and energy related activities not included in Scope 1 and 2

- Transport and delivery (upstream and downstream)

- Waste generated in operations

- Business trips

- Employee Commuting

- Upstream and downstream leased assets

- Use of sold products

- End-of-life treatment of sold products

- Investments

- Franchises

How to measure Scope 3 emissions?

The GHG Protocol provides a thorough guidance which includes all necessary steps to measure the Scope 3 emissions that are related to your product or corporation.