Technical guidance for calculating scope 3 emmision
An effective corporate climate change strategy requires a detailed understanding of a company’s greenhouse gas (GHG) emissions. Until recently, companies have focused on emissions from their own operations under scope 1 and scope 2 of the GHG Protocol. Increasingly companies understand the
need to also account for GHG emissions along their value chains and product portfolios to comprehensively manage GHG-related risks and opportunities. The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (referred to as the Scope 3 Standard), the parent document to this guidance, offers an internationally accepted method to enable GHG management of companies’ value chains. This guidance document serves as a companion to the Scope 3 Standard to offer companies practical guidance on calculating their scope 3 emissions. It provides information not contained in the Scope 3 Standard, such as methods for calculating GHG emissions for each of the 15 scope 3 categories,
data sources, and worked examples. Please refer to the Scope 3 Standard for requirements and guidance related to scope 3 accounting and reporting.
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