Indirect emissions - Scope 3
Each reporting year, your organization should measure all the fuels and energy being consumed by your assets. By specifying the ownership and boundary of each asset, you can measure all the GHG types across Scope 3 after applying the correct allocation.
Engaging with your stakeholders, like suppliers and customers to measure emissions across your value chain.
Get started with measuring emissions today register!
Scope 3 emissions refer to greenhouse gas emissions that occur as a result of the activities of a company, but which occur outside of its direct control or ownership. These emissions are sometimes called "value chain" emissions because they are generated by activities within the company's value chain, including the production, transportation, and use of the company's products and services.
The reporting organization shall report the following information:
a. Gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent.
The reporting organization shall report the following information:
d. Other indirect (Scope 3) GHG emissions categories and activities included in the calculation.
The organization can use the following upstream and downstream categories and activities from the ‘GHG Protocol Corporate Value Chain Standard’ […].
[…] disclose its absolute gross greenhouse gas emissions generated during the reporting period, expressed as metric tonnes of CO2 equivalent […] classified as […] Scope 3 greenhouse gas emissions […]
[…] for Scope 3 greenhouse gas emissions […] disclose: (1) the categories included within the entity’s measure of Scope 3 greenhouse gas emissions, in accordance with the Scope 3 categories described in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011)An entity’s measurement of Scope 3 greenhouse gas emissions is likely to include the use of estimation rather than solely comprising direct measurement. In measuring Scope 3 greenhouse gas emissions an entity shall use a measurement approach, inputs and assumptions that result in a faithful representation of this measurement.
The measurement framework described in paragraphs B40–B54 provides guidance for an entity to use in preparing its Scope 3 greenhouse gas emissions disclosures. […]
Examples of scope 3 emissions include the emissions associated with the extraction and production of raw materials used in a company's products, the emissions generated by the transportation of those products to market, and the emissions generated by the use of those products by customers.
Scope 3 emissions fall into one of the 15 categories mentioned below:
Check capital goods
Be careful to limit any double-counting or overlaps between categories
Purchased Goods and Services includes all upstream emissions from the production of products bought or acquired by the reporting company in the reporting year. Products include both goods (tangible products) and services (intangible products).
An example of scope 3 purchase goods and services are manufacturing, transportation, and distribution of purchased products, upstream of the reporting company’s tier 1 suppliers.
| Type of good | Details | |
|---|---|---|
| Apparel and leather and allied products | Clothing, Leather | |
| Chemical products | Petrochemicals, Compressed Gases, Synthetic dyes and pigments, Other basic inorganic chemicals, Other basic organic chemicals, Plastics, Synthetic rubber and artificial and synthetic fibers, Fertilizers, Pesticides, Medicinal and botanical ingredients, Pharmaceutical products (pills, powders, solutions, etc.), Blood sugar, pregnancy, and other diagnostic test kits, Vaccines and other biological medical products, Paints and coatings, Adhesives, Soap and cleaning compounds, Toiletries, Ink and ink cartridges, Chemicals (except basic chemicals, agrichemicals, polymers, paints, pharmaceuticals,soaps, cleaning compounds) | |
| Computer and electronic products | Computers, Computer storage device readers, Computer terminals and other computer peripheral equipment, Telephones, Wireless communications, Communications equipment, Audio and video equipment, Semiconductors, Printed circuit and electronic assembly, Electronic capacitors, resistors, coils, transformers, connectors and other components (except semiconductors and printed circuit assemblies), Electromedical appartuses, Navigation instruments, Automatic controls for HVAC and refrigeration equipment, Industrial process variable instruments, Fluid meters and counting devices, Signal testing instruments, Analytical laboratory instruments, Irradiation apparatuses, Watches, clocks, and other measuring and controlling devices, External hard drives, CDs, other storage media | |
| Construction | Nonresidential maintenance and repair, Residential maintenance and repair, Health care structures, Manufacturing structures, Power and communication structures, Educational and vocational structures, Commercial structures, including farm structures, Transportation structures and highways and streets, Other nonresidential structures, Single-family residential structures, Multifamily residential structures, Other residential structures | |
| Electrical equipment, appliances, and components | Light bulbs, Light fixtures, Small electrical appliances, Home cooking appliances, Home refrigerators and freezers, Home laundry machines, Major home appliances (except ovens, stoves, refrigerators and laundry machines), Specialty transformers, Motors and generators, Switchgear and switchboards, Relay and industrial controls, Storage batteries, Primary batteries, Communication and energy wire and cable, Wiring devices, Carbon and graphite products, other miscellaneous electrical equipment and components | |
| Fabricated metal products | Custom metal rolls, Metal crown, closure, and other metal stamping (except automotive), All other forging, stamping, and sintering, Cutlery and handtools, Metal structural products, Metal windows, doors, and architectural products, Power boilers and heat exchangers, Heavy gauge metal tanks, Light gauge metal cans, boxes, and containers, Metal hinges, keys, lock, and other hardware, Springs and wires, Machine shops, Screws, nuts, and bolts, Metal coatings, engravings, and heat treatments, Metal plumbing drains, faucets, valves, and other fittings, Valve and fittings (except for plumbing), Ball and roller bearings, Fabricated pipe and pipe fittings, Other fabricated metal manufacturing, Ammunition, arms, ordnance, and related accessories | |
| Food and beverage and tobacco products | Dog and cat food, Other animal food, Flours, Malts, Corn products, Soybean and other oilseed processing, Refined vegetable, olive, and seed oils, Breakfast cereals, Sugar, candy, and chocolate, Frozen food, Fruit and vegetable preservation, Cheese, Dry, condensed, evaporated dairy, Fluid milk and butter, Ice cream and frozen desserts, Packaged poultry, Packaged meat (except poultry), Seafood, Bread and other baked goods, Cookies, crackers, pastas, tortillas, Snack foods, Coffee, tea, Flavored drink concentrates, Seasonings, Dressings, All other foods | |
| Forestry, fishing, and related activities | Timber and raw forest products | |
| Furniture and related products | Wood kitchen cabinets and countertops, Home furniture - upholstered, Home furniture - wood, nonupholstered, Institutional furniture, Other household nonupholstered furniture, Shelving and lockers, Office furniture, Custom architectural woodwork and millwork, Mattresses, blinds and shades | |
| Machinery | Farm machinery and equipment, Lawn and garden equipment, Construction machinery, Mining and oil/gas field machinery, Semiconductor machinery, Machinery for the paper, textile, food or other industries (except semiconductor machinery), Optical instruments and lenses, Photography and photocopying equipment, Other commercial and service industry machinery, Industrial and commercial fan and blower and air purification equipment, Heating equipment other than warm air furnaces, Air conditioning, refrigeration, and warm air heating equipment, Industrial molds, Special tools, dies, jigs, and fixtures, Machine tool manufacturing, Cutting and machine tool accessory, rolling mill, and other metalworking machines, Turbines and turbine generator sets, Speed changers, industrial high-speed drives, and gears, Mechanical power transmission equipment, Other engine equipment, Air and gas compressors, Pumps and pumping equipment, Material handling equipment, Power tools, Packaging machinery, Industrial process furnaces and ovens, Welding and Soldering Equipment, Scales and Balances, and other general purpose machinery, Hydraulic pumps, motors, cylinders and actuators | |
| Mining, except oil and gas | Coal, Copper, Nickel, Lead, Zinc, Iron, Gold, Silver, and other metal ores, Dimensional stone, Sand, gravel, clay, phosphate, other nonmetallic minerals | |
| Miscellaneous manufacturing | Surgical and medical instruments, Surgical appliance and supplies, Dental equipment and supplies, Ophthalmic goods, Dental laboratories, Jewelry and silverware, Sporting and athletic goods, Dolls, toys, and games, Office supplies (not paper), Signs, Gaskets, seals, musical instruments, fasteners, brooms, brushes, mop and other misc. goods | |
| Motor vehicles, bodies and trailers, and parts | Automobiles, Pickup trucks, vans, and SUVs, Heavy duty trucks, Vehicle bodies, Truck trailers, Motor homes, Travel trailer and campers, Vehicle engines and engine parts, Vehicle electrical and electronic equipment, Transmission and power train parts, Vehicle seating and interior trim (upholstery), Vehicle metal stamping, Other vehicle parts, Motor vehicle steering, suspension components (except spring), and brake systems, Aircraft, Aircraft engines and parts, Other aircraft parts, Guided missiles and space vehicles, Propulsion units and parts for space vehicles and guided missiles, Railroad rolling stock, Ships and ship repair, Boats, Motorcycle, bicycle, and parts, Military armored vehicles and tanks, Other transportation equipment | |
| Nonmetallic mineral products | Clay and ceramic products, Glass and glass products, Cement, Ready-mix concrete, Concrete pipe, bricks, and blocks, Other concrete products, Lime and gypsum products, Abrasive products, Cut stone and stone products, Ground or treated minerals and earth, Mineral wool, Other nonmetallic mineral products | |
| Oil and gas extraction | Unrefined oil and gas | |
| Paper products | Wood pulp, Paper, Cardboard, Cardboard containers, Paper bags and coated paper, Stationery, Sanitary paper (tissues, napkins, diapers, etc.), All other converted paper products | |
| Petroleum and coal products | Gasoline, fuels, and by-products of petroleum refining, Asphalt pavement, Asphalt shingles, Other petroleum and coal products | |
| Plastics and rubber products | Plastic bags, films, and sheets, Plastic pipe, fittings, and sausage casings, Laminated plastic plates and shapes, Polystyrene foam products, Urethane and other foam products, Plastic bottles, Other plastic products, Rubber tires, Rubber and plastic belts and hoses, Other rubber products | |
| Primary metals | Primary iron, steel, and ferroalloy products, Secondary steel products, Alumina refining and primary aluminum production, Aluminum products, Nonferrous Metal (except Aluminum) Smelting and Refining, Secondary copper products, Other secondary nonferrous metal products, Cast iron and steel, Nonferrous metal casts | |
| Printing and related support activities | Books, newspapers, magazines, and other print media, Printing support | |
| Support activities for mining | Well drilling, Other support activities for mining | |
| Textile mills and textile product mills | Fiber, Yarn, Thread, Fabric, Finished and coated fabric | |
| Utilities | Electricity, Natural gas, Drinking water and wastewater treatment | |
| Wood products | Lumber and treated lumber, Plywood and veneer, Wooden windows, door, and flooring, Veneer, plywood, and engineered wood |
| Type of service | Details | |
|---|---|---|
| Accommodation | Hotels and campgrounds | |
| Administrative and support services | Office administration, Facilities support, Employment services, Business support, Travel arrangement and reservation, Investigation and security, Buildings and dwellings services, Other support services | |
| Air transportation | Air transport | |
| Ambulatory health care services | Physicians, Dentists, Healthcare practitioners (except physicians and dentists), Outpatient healthcare, Medical laboratories, Home healthcare, Ambulances | |
| Amusements, gambling, and recreation industries | Amusement parks and arcades, Gambling establishments (except casino hotels), Golf courses, marinas, ski resorts, fitness and other rec centers and industries | |
| Computer systems design and related services | Custom computer programming, Computer systems design, Other computer related services, including facilities management | |
| Educational services | Elementary and secondary schools, Colleges, universities, junior colleges, and professional schools, Other educational services | |
| Food services and drinking places | Full-service restaurants, Limited-service restaurants, All other food and drinking places | |
| Funds, trusts, and other financial vehicles | Funds, trusts, and financial vehicles | |
| Housing | Owner-occupied housing, Tenant-occupied housing | |
| Insurance carriers and related activities | Direct life insurance carriers, Insurance carriers, except direct life, Insurance agencies and brokerages | |
| Management of companies and enterprises | Company and enterprise management | |
| Motion picture and sound recording industries | Movies and film, Sound recording | |
| Motor vehicle and parts dealers | Vehicles and parts sales | |
| Nursing and residential care facilities | Nursing and community care facilities, Residential mental retardation, mental health, substance abuse and other facilities | |
| Other services, except government | Vehicle repair, Electronic equipment repair and maintenance, Commercial machinery repair, Household goods repair, Salons and barber shops, Funerary services, Dry-cleaning and laundry, Pet care, photofinishing, parking and other sundry services, Religious organizations, Grantmaking, giving, and social advocacy organizations, Civic, social, professional, and similar organizations, Household employees | |
| Performing arts, spectator sports, museums, and related activities | Performances, Sports, Independent artists, writers, and performers, Promoters and agents | |
| Pipeline transportation | Pipeline transport | |
| Publishing industries, except internet (includes software) | Newspapers, Magazines and journals, Books, Directory, mailing list, and other publishers, Software | |
| Rail transportation | Rail transport | |
| Rental and leasing services and lessors of intangible assets | Consumer goods and general rental centers | |
| Securities, commodity contracts, and investments | Investment advice, portfolio management, and other financial advising services, Securities and commodities brokerage and exchanges | |
| Social assistance | Individual and family services, Child day care, Community food, housing, and other relief services, including rehabilitation services | |
| Transit and ground passenger transportation | Passenger ground transport | |
| Truck transportation | Truck transport | |
| Warehousing and storage | Warehousing | |
| Waste management and remediation services | Waste management and remediation | |
| Water transportation | Water transport (boats, ships, ferries) | |
| Wholesale trade | Customs duties, Motor vehicle and motor vehicle parts and supplies, Professional and commercial equipment and supplies, Household appliances and electrical and electronic goods, Machinery, equipment, and supplies, Other durable goods merchant wholesalers, Drugs and druggists’ sundries, Grocery and related product wholesalers, Petroleum and petroleum products, Other nondurable goods merchant wholesalers, Wholesale electronic markets and agents and brokers, Vehicles and parts sales |
CDP C-FS4.5 - Do any of your existing products and services enable clients to mitigate and/or adapt to the effects of climate change?
CDP C-FS4.5a - Provide details of your existing products and services that enable clients to mitigate and/or adapt to climate change, including any taxonomy used to classify the products(s).
Check purchased goods and services
Be careful to limit any double-counting or overlaps between categories
Capital goods (Fixed Assets) are final products that are used by the company to manufacture a product; supply a service; or sell, store, and deliver merchandise. Capital goods include all upstream emissions from the production of capital goods purchased or acquired by the reporting company in the reporting year.
Capital goods emissions should account for the total lifetime emissions of the purchased asset in the year of acquisition. This will likely lead to “lumpiness” year over year since capital goods are larger purchases that don’t occur on a regular basis.
CDP C-FS4.5 - Do any of your existing products and services enable clients to mitigate and/or adapt to the effects of climate change?
CDP C-FS4.5a - Provide details of your existing products and services that enable clients to mitigate and/or adapt to climate change, including any taxonomy used to classify the products(s).
Please review your total energy usage
Check your current scope 1 and 2 coverage on energy consumption
Fuel- and Energy-Related Activities includes emissions related to the production of fuels and energy purchased and consumed by the reporting company in the reporting year that are not included in scope 1 or scope 2. This activity includes the extraction, production, and transportation of fuels consumed by the reporting company.
Examples of Fuel- and Energy Related activities across the value chain and corresponding scope and emissions category.
- Scope 1 includes emissions from the combustion of fuels by sources owned or controlled by the reporting company
- Scope 2 includes the emissions from the combustion of fuels to generate electricity, steam, heating, and cooling purchased and consumed by the reporting company.
- Scope 3 includes upstream emissions of purchased fuels (mining coal, refining gasoline, transmission and distribution of natural gas), upstream emissions of purchased electricity (fuels consumed in generation of electricity such as steam, heat, and cooling), transmission and distribution losses (electricity generation consumed and lost in process), generation of purchased electricity that is sold to end users (electricity generation reported by utility company or energy retailer).
| Activity | Description | Applicability |
|---|---|---|
| a. Upstream emissions of purchased fuels | Extraction, production, and transportation of fuels consumed by the reporting company
|
Applicable to end users of fuels |
| b. Upstream emissions of purchased electricity | Extraction, production, and transportation of fuels consumed in the generation of electricity, steam, heating, and cooling that is consumed by the reporting company
|
Applicable to end users of electricity. steam, heating and cooling |
| c. T&D losses | Generation of electricity, steam, heating, and coaling that is consumed (e, lost) in a T&D system-reported by end user | Applicable to end users of electricity, steam, heating and cooling |
| d. Generation of purchased electricity that is sold to end users | Generation of electricity, steam, heating, and cooling that is purchased by the reporting company and sold to end users-reported by utility company or energy retailer
|
Applicable to utility companies and energy retailers |
Box [5.5] Accounting for emissions from the production, transmission, and use of electricity
Figure [5.4] Emissions across an electricity value chain
Figure 5.4 illustrates an electricity value chain. A coal mining and processing company (A) directly emits 5 metric tons of CO₂e per year from its operations and sells coal to a power generator (B), which generates 100 MWh of electricity and directly emits 100 metric tons of CO₂e per year. A utility (C) that owns and operates a T&D system purchases all of the generator's electricity. The utility consumes 10 MWh due to T&D losses (corresponding to 10 metric tons CO₂e of scope 2 emissions per year) and delivers the remaining 90 MWh to an end user (D), which consumes 90 MWh (corresponding to 90 metric tons CO₂,e of scope 2 emissions per year). Table 5.6 explains how each company accounts for GHG emissions. In this example, the emission factor of the electricity sold by Company B is 1 t CO₂e/MWh. All numbers are illustrative only.
Check with upstream suppliers and vendors
Please be careful to correctly categorize across the value chain
Upstream transportation and distribution of products (ton-miles) purchased by the reporting company, between a company’s tier 1 suppliers and its own operations in vehicles and facilities not owned or controlled by the reporting company for products purchased in the reporting year.
It includes the following for transportation –
| Air | |
| Rail | |
| Road | |
| Marine |
Upstream Distribution includes the following -
| Warehouses | |
| Distribution centers | |
| Retail facilities |
Examples of goods transportation across the value chain and corresponding scope and emissions category.
- Scope 1 includes emissions from the combustion of fuels by sources owned or controlled by the reporting company
| Activity | Scope and Category of Emissions |
|---|---|
| Transportation and distribution vehicles and facilities owned or controlled by reporting company | Scope 1 for fuel use |
- Scope 2 includes the emissions from the combustion of fuels to generate electricity, steam, heating, and cooling purchased and consumed by the reporting company.
| Activity | Scope and Category of Emissions |
|---|---|
| Transportation and distribution vehicles and facilities owned or controlled by reporting company | Scope 2 for electricity use |
- Scope 3 includes upstream emissions of purchased fuels (mining coal, refining gasoline, transmission and distribution of natural gas), upstream emissions of purchased electricity (fuels consumed in generation of electricity such as steam, heat, and cooling), transmission and distribution losses (electricity generation consumed and lost in process), generation of purchased electricity that is sold to end users (electricity generation reported by utility company or energy retailer).
| Activity | Scope and Category of Emissions |
|---|---|
| Transportation and distribution vehicles and facilities leased and operated by reporting company | Scope 3, Category 8: Upstream leased assets |
| Transportation and distribution of purchased products, upstream of the reporting company’s tier 1 suppliers | Scope 3, category 1: Purchased goods and services |
| Production of Vehicles (e.g., ships, trucks, planes) purchased or acquired by reporting company in reporting year | Scope 3, Category 2: Capital goods for emissions associated with the manufacturing of the vehicle |
| Transportation of fuels and energy consumed by the reporting company | Scope 3, Category 3: Fuel-and energy-related emissions not included in Scope 1 or 2 |
| Transportation and distribution of purchased products between tier 1 suppliers and reporting company’s own operations (in vehicles and facilities not owned or controlled by reporting company) | Scope 3, Category 4: Upstream transportation and distribution |
| Transportation and distribution services purchased by reporting company in reporting year including inbound and outbound logistics between a company’s own facilities (in vehicles and facilities not owned or controlled by reporting company) | Scope 3, Category 9: Downstream transportation and distribution |
Please review your total operational waste data
Please make sure to not include you downstream product processing emissions
Waste generated in operations includes emissions from third-party disposal and treatment of waste generated in the reporting company’s owned or controlled operations in the reporting year. This category includes emissions from disposal of both solid waste and wastewater.
It includes the following activities for Waste -
- Disposal in a landfill
- Disposal in a landfill with landfill-gas-to-energy (LFGTE) – that is, combustion of landfill gas to generate electricity
- Recovery for recycling
- Incineration
- Composting
- Waste-to-energy (WTE) or energy-from-waste (EfW) – that is, combustion of municipal solid waste (MSW) to generate electricity
- Wastewater treatment
Examples of Waste generated in operations across the value chain and corresponding scope and emissions category.
Waste types and categories range from organic to inorganic and are summarized below:
| Paper |
Corrugated Containers, Magazines/Third-class Mail, Newspaper, Office Paper, Phonebooks, Textbooks, Mixed Paper (general), Mixed Paper (primarily residential), Mixed Paper (primarily from offices) |
|
| Food Waste |
Food Waste, Food Waste (non-meat), Food Waste (meat only), Beef, Poultry, Grains, Bread, Fruits and Vegetables, Dairy Products |
|
| Yard Trimmings |
Yard Trimmings, Grass, Leaves, Branches |
|
| Mixed Plastics |
High Density Polyethylene, Low Density Polyethylene, Polyethylene Terephthalate, Linear Low Density Polyethylene, Polyethylene, Polystyrene, Polyvinyl Chloride,Mixed Plastics |
|
| Bioplastics |
Polylactic Acid |
|
| Electronics |
Desktop CPUs, Portable Electronic Devices, Flat-Panel Displays, CRT Displays, Electronic Peripherals, Hard-Copy Devices, Mixed Electronics |
|
| Metals |
Aluminum Cans, Aluminum Ingot, Steel Cans, Copper Wire, Mixed Metals |
|
| Glass |
Glass |
|
| Construction Materials |
Asphalt Concrete, Asphalt Shingles, Carpet, Clay Bricks, Concrete, Dimensional Lumber, Drywall, Fiberglass Insulation, Fly Ash, Medium-density Fiberboard, Structural Steel, Vinyl Flooring, Wood Flooring |
|
| Tires |
Tires |
|
| Mixed Materials |
Mixed Recyclables, Mixed Organics, Mixed Municipal Solid Waste |
Waste treatment processes that chemically or physically alter waste material types above are impact the level of emissions. The major processes are shown below:
| Process type | Description | |
|---|---|---|
| Reclaimed | This is the conversion of solid wastes into useful products, for example, composting organic waste to make soil conditioners, or separating metals like aluminium and others for melting and recycling.
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Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste (306-4a), broken down by hazardous type (306-4b), onsite vs. offsite (306-4.d.i and 306-4.d.ii) and recovery operations - Preparation for reuse (306-4.b.i). Contextual information necessary to understand the data and how the data has been compiled (306-4.e). Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste (306-4a), broken down by non-hazardous type (306-4b), onsite vs. offsite (306-4.d.i and 306-4.d.ii) and recovery operations - Preparation for reuse (306-4.c.i). Contextual information necessary to understand the data and how the data has been compiled (306-4.e). Percentage of total waste reused (was_pabs_ru). |
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| Recycled | This is the process of collecting, processing or converting wasted materials that would otherwise be thrown away into the landfill them into new materials, objects or products.
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Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste (306-4a), broken down by hazardous type (306-4b), onsite vs. offsite (306-4.d.i and 306-4.d.ii) and recovery operations - Recycling (306-4.b.ii). Contextual information necessary to understand the data and how the data has been compiled (306-4.e). Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste (306-4a), broken down by non-hazardous type (306-4b), onsite vs. offsite (306-4.d.i and 306-4.d.ii) and recovery operations - Recycling (306-4.c.ii). Contextual information necessary to understand the data and how the data has been compiled (306-4.e). Percentage of total waste recycled (was_pabs_rec). |
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| Landfilled | This is the process of disposing of items into a dump site for waste materials. Due to the nature of the materials being disposed, contamination of air, soil and ground water is fairly common.
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Total weight of waste directed to disposal in metric tons (306-5.a), and a breakdown of this total by composition of the waste, broken down by hazardous type (306-5.b), onsite vs. offsite (306-5.d.i and 306-5.d.ii) and disposal operations of landfilling (306-5.b.iii). Contextual information necessary to understand the data and how the data has been compiled (306-5.e). Total weight of waste directed to disposal in metric tons (306-5.a), and a breakdown of this total by composition of the waste, broken down by non-hazardous type (306-5.c), onsite vs. offsite (306-5.d.i and 306-5.d.ii) and disposal operations of landfilling (306-5.c.iii). Contextual information necessary to understand the data and how the data has been compiled (306-5.e). Percentage of total waste sent to landfill (was_pabs_lf).Percentage of total waste where disposal route is other or unknown (was_pabs_oth). |
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| Combusted | This is the controlled or confined burning of substances in an enclosed area, as a means of treating and disposing of hazardous waste as well as possibly recover energy.
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Total weight of waste directed to disposal in metric tons (306-5.a), and a breakdown of this total by composition of the waste, broken down by hazardous type (306-5.b), onsite vs. offsite (306-5.d.i and 306-5.d.ii) and disposal operations of incineration (with energy recovery - 306-5.b.i, or without energy recovery - 306-5.b.ii). Contextual information necessary to understand the data and how the data has been compiled (306-5.e). Total weight of waste directed to disposal in metric tons (306-5.a), and a breakdown of this total by composition of the waste, broken down by non-hazardous type (306-5.c), onsite vs. offsite (306-5.d.i and 306-5.d.ii) and disposal operations of incineration (with energy recovery - 306-5.c.i, or without energy recovery - 306-5.c.ii). Contextual information necessary to understand the data and how the data has been compiled (306-5.e). Percentage of total waste incinerated (was_pabs_in). Percentage of total waste converted to energy (was_pabs_wte). |
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| Composted | This is the process of recycling organic materials, such as yard trimmings, food waste, scraps and leaves, etc. into an amendment that can be used to enrich soil and plants.
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| Anaerobically-Digested | This is a series of processes used for industrial or domestic purposes to manage waste and wastewater or to produce fuels, in which microorganisms break down biodegradable material.
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Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste (306-4a), broken down by hazardous type (306-4b), onsite vs. offsite (306-4.d.i and 306-4.d.ii) and recovery operations - Other recovery operations (306-4.b.iii). Contextual information necessary to understand the data and how the data has been compiled (306-4.e). Total weight of waste diverted from disposal in metric tons, and a breakdown of this total by composition of the waste (306-4a), broken down by non-hazardous type (306-4b), onsite vs. offsite (306-4.d.i and 306-4.d.ii) and recovery operations - Other recovery operations (306-4.c.iii). Contextual information necessary to understand the data and how the data has been compiled (306-4.e). Total weight of waste directed to disposal in metric tons (306-5.a), and a breakdown of this total by composition of the waste, broken down by hazardous type (306-5.b), onsite vs. offsite (306-5.d.i and 306-5.d.ii) and any other disposal operations (306-5.b.iv). Contextual information necessary to understand the data and how the data has been compiled (306-5.e). |
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- Scope 1 includes emissions from the combustion of fuels by sources owned or controlled by the reporting company
| Activity | Scope and Category of Emissions |
|---|---|
| Waste treatment in facilities owned or operated by reporting company | Accounted for in Scope 1 |
- Scope 2 includes the emissions from the combustion of fuels to generate electricity, steam, heating, and cooling purchased and consumed by the reporting company.
| Activity | Scope and Category of Emissions |
|---|---|
| Waste treatment in facilities owned or operated by reporting company | Accounted for in Scope 2 |
- Scope 3 includes upstream emissions of purchased fuels (mining coal, refining gasoline, transmission and distribution of natural gas), upstream emissions of purchased electricity (fuels consumed in generation of electricity such as steam, heat, and cooling), transmission and distribution losses (electricity generation consumed and lost in process), generation of purchased electricity that is sold to end users (electricity generation reported by utility company or energy retailer).
| Activity | Scope and Category of Emissions |
|---|---|
| Waste treatment in facilities owned or operated by third party | Accounted for in Scope 3 because services are purchased by reporting company |
Check travel related data
Please consult finance or HR teams on individual team-member level travel details
Business travel includes emissions from the transportation of employees for business related activities in vehicles owned or operated by third parties, such as aircraft, trains, buses, and passenger cars.
It includes the following for Business travel
| Air | |
| Rail | |
| Bus | |
| Automobile (e.g., business travel in rental cars or employee-owned vehicles other than employee commuting to and from work) | |
| Other modes of travel |
Companies have the option to include emissions from business travelers staying in hotels; however, it is not required.
Companies can determine the Scope and Category of emissions for business travel using the table below.
- Scope 1 includes emissions from the combustion of fuels by sources owned or controlled by the reporting company
| Activity | Scope and Category of Emissions |
|---|---|
| Emissions from transportation in vehicles owned or controlled by reporting company | Scope 1 for vehicles that consume fuel |
- Scope 2 includes the emissions from the combustion of fuels to generate electricity, steam, heating, and cooling purchased and consumed by the reporting company.
| Activity | Scope and Category of Emissions |
|---|---|
| Emissions from transportation in vehicles owned or controlled by reporting company | Scope 2 for vehicles that consume electricity |
- Scope 3 includes upstream emissions of purchased fuels (mining coal, refining gasoline, transmission and distribution of natural gas), upstream emissions of purchased electricity (fuels consumed in generation of electricity such as steam, heat, and cooling), transmission and distribution losses (electricity generation consumed and lost in process), generation of purchased electricity that is sold to end users (electricity generation reported by utility company or energy retailer).
| Activity | Scope and Category of Emissions |
|---|---|
| Emissions from transportation of employees for business related activities in vehicles owned or operated by third parties | Scope 3, Category 6: Business travel |
| Emissions from transportation of employees to and from work using employee owned vehicles | Scope 3, Category 7: Employee Commuting |
| Emissions from leased vehicles operated by the reporting company not included in Scope 1 or Scope 2 | Scope 3, Category 8: Upstream leased assets |
Check HR data
Please consult HR teams on individual team-member’s location(s) and assumed annual modes of travel
Employee Commuting includes emissions from the transportation of employees between their homes and their worksites.
It includes the following for Business travel
| Automobile | |
| Bus | |
| Rail | |
| Air | |
| Other modes of travel |
Companies have the option to include emissions from remote workers in this category.
Companies can determine the Scope and Category of emissions for Employee commuting using the table below.
- Scope 1 includes emissions from the combustion of fuels by sources owned or controlled by the reporting company
| Activity | Scope and Category of Emissions |
|---|---|
| Emissions from transportation in vehicles owned or controlled by reporting company | Scope 1 for vehicles that consume fuel |
- Scope 2 includes the emissions from the combustion of fuels to generate electricity, steam, heating, and cooling purchased and consumed by the reporting company.
| Activity | Scope and Category of Emissions |
|---|---|
| Emissions from transportation in vehicles owned or controlled by reporting company | Scope 2 for vehicles that consume electricity |
- Scope 3 includes upstream emissions of purchased fuels (mining coal, refining gasoline, transmission and distribution of natural gas), upstream emissions of purchased electricity (fuels consumed in generation of electricity such as steam, heat, and cooling), transmission and distribution losses (electricity generation consumed and lost in process), generation of purchased electricity that is sold to end users (electricity generation reported by utility company or energy retailer).
| Activity | Scope and Category of Emissions |
|---|---|
| Emissions from transportation of employees for business related activities in vehicles owned or operated by third parties | Scope 3, Category 6: Business travel |
| Emissions from transportation of employees to and from work | Scope 3, Category 7: Employee Commuting |
| Emissions from leased vehicles operated by the reporting company not included in Scope 1 or Scope 2 | Scope 3, Category 8: Upstream leased assets |
Check with upstream lenders or owners
Please make sure the assets are actually leased from others, and not leased from you to others
Upstream leased assets include emissions from the operation of assets that are leased by the reporting company in the reporting year and not already included in the reporting company’s scope 1 or scope 2 inventories. This category is applicable only to companies that operate leased assets (i.e., lessees). For companies that own and lease assets to others (i.e., lessors), see category 13 (Downstream leased assets).
It includes the following activities for upstream leased assets
| Leased buildings such as office buildings | |
| Leased machinery and equipment | |
| Leased cars |
Examples of Upstream leased assets across the value chain and corresponding scope and emissions category.
- Scope 1 includes emissions from the combustion of fuels by sources owned or controlled by the reporting company
| Activity | Scope and Category of Emissions |
|---|---|
| Lessor leases an asset (mobile or stationary) | Scope 1 emissions for the lessor, scope 2 emissions for the reporting company |
- Scope 2 includes the emissions from the combustion of fuels to generate electricity, steam, heating, and cooling purchased and consumed by the reporting company.
| Activity | Scope and Category of Emissions |
|---|---|
| Lessee purchases asset (mobile or stationary) for use over time for reporting company’s operations | Scope 2 emissions for the lessee/reporting company |
- Scope 3 includes upstream emissions of purchased fuels (mining coal, refining gasoline, transmission and distribution of natural gas), upstream emissions of purchased electricity (fuels consumed in generation of electricity such as steam, heat, and cooling), transmission and distribution losses (electricity generation consumed and lost in process), generation of purchased electricity that is sold to end users (electricity generation reported by utility company or energy retailer).
| Activity | Scope and Category of Emissions |
|---|---|
| Suppliers lease asset for their operations | Scope 3, Category 8: Upstream Leased assets |
| Companies that receive payments from lessees | Scope 3, Category 13: Downstream Leased assets |
| Capital lease | Operating lease | |
|---|---|---|
| Operational Control Approach | Lessee has control/ownership (Scope 1 or Scope 2) | |
| Financial Control or Equity Share Approach | Lessee has control/ownership (Scope 1 or Scope 2) | Lessee does NOT have control/ownership Scope 3 |
| Capital lease | Operating lease | |
|---|---|---|
| Operational Control Approach | Lessor does NOT have control/ownership | |
| Financial Control or Equity Share Approach | Lessor does NOT have control/ownership | Lessor has control/ownership |
Check with downstream suppliers and vendors
Please be careful to correctly categorize across the value chain
Downstream transportation and distribution emissions that occur in the reporting year from transportation and distribution of products sold in vehicles and facilities not owned or controlled by the reporting company.
This category includes emissions from retail and storage. Category 9 only includes transportation and distribution of products after point of sale.
It includes the following activities in this category --
| Warehouses | |
| Distribution centers | |
| Retail facilities | |
| Air | |
| Rail | |
| Road | |
| Marine |
Companies could include customers coming and going from their store which is significant for retail companies.
If the company sells an intermediate product, they should account for the point of sale for the reporting company and either (1) end consumer or (2) business customers if end use of the product is unknown.
Examples of goods transportation across the value chain and corresponding scope and emissions category.
- Scope 1 includes emissions from the combustion of fuels by sources owned or controlled by the reporting company
| Activity | Scope and Category of Emissions |
|---|---|
| Transportation and distribution vehicles and facilities owned or controlled by reporting company | Scope 1 for fuel use |
- Scope 2 includes the emissions from the combustion of fuels to generate electricity, steam, heating, and cooling purchased and consumed by the reporting company.
| Activity | Scope and Category of Emissions |
|---|---|
| Transportation and distribution vehicles and facilities owned or controlled by reporting company | Scope 2 for electricity use |
- Scope 3 includes upstream emissions of purchased fuels (mining coal, refining gasoline, transmission and distribution of natural gas), upstream emissions of purchased electricity (fuels consumed in generation of electricity such as steam, heat, and cooling), transmission and distribution losses (electricity generation consumed and lost in process), generation of purchased electricity that is sold to end users (electricity generation reported by utility company or energy retailer).
| Activity | Scope and Category of Emissions |
|---|---|
| Transportation and distribution vehicles and facilities leased and operated by reporting company | Scope 3, Category 8: Upstream leased assets |
| Transportation and distribution of purchased products, upstream of the reporting company’s tier 1 suppliers | Scope 3, Category 1: Purchased goods and services |
| Production of Vehicles (e.g., ships, trucks, planes) purchased or acquired by reporting company in reporting year | Scope 3, Category 2: Capital goods for emissions associated with the manufacturing of the vehicle |
| Transportation of fuels and energy consumed by the reporting company | Scope 3, Category 3: Fuel-and energy-related emissions not included in Scope 1 or 2 |
| Transportation and distribution of purchased products between tier 1 suppliers and reporting company’s own operations (in vehicles and facilities not owned or controlled reporting company) | Scope 3, Category 4: Upstream transportation and distribution |
| Transportation and distribution services purchased by reporting company in reporting year including inbound and outbound logistics between a company’s own facilities (in vehicles and facilities not owned or controlled by reporting company) | Scope 3, Category 9: Downstream transportation and distribution |
Check end-of-life treatment or use of sold goods
Be careful to limit any double-counting or overlap
Processing of sold products includes emissions from processing of sold intermediate products by third parties (e.g., manufacturers) after sale by the reporting company. Intermediate products are products that require further processing, transformation, or inclusion in another product before use, and therefore result in emissions from processing after sale by the reporting company and before use by the end consumer. Emissions from processing should be allocated to the intermediate product.
Check end-of-life treatment category for differences
Be careful to limit or eliminate any-double counting or overlaps
Use of Sold Products includes emissions from the use of goods and services sold by the reporting company in the reporting year. A reporting company’s scope 3 emissions from use of sold products include the scope 1 and scope 2 emissions of end users. End users include both consumers and business customers that use final products.
Use of Sold products is divided into 2 types, (1) Direct use-phase emissions and (2) Indirect use-phase emissions.
See below for examples—
| Product type | Examples |
|---|---|
| Product type | Examples |
|---|---|
| Products that indirectly consume energy | Apparel (washing and drying), food (cooking and refrigeration), pots and pans (= heating), and soaps and detergents (heated water) |
Check with your product documentation on process and material selection(s)
Make sure to account for assumptions around recycling or landfilling of each product component
End-of-life treatment includes emissions from the waste disposal and treatment of products sold by the reporting company (in the reporting year) at the end of their life. Calculating emissions from category 12 requires assumptions about the end-of-life treatment methods used by consumers.
Check with downstream customers or borrowers
Please make sure no double-counting with your investment portfolio, or use of sold products
Downstream leased assets include emissions from the operation of assets (mobile or stationary) that are owned by the reporting company (acting as lessor) and leased to other entities in the reporting year that are not already included in scope 1 or scope 2. This category is applicable to lessors (i.e., companies that receive payments from lessees). Companies that operate leased assets (mobile or stationary) (i.e., lessees) should refer to category 8 (Upstream leased assets).
It includes the following for Downstream leased assets
| Leased buildings such as office buildings | |
| Leased machinery and equipment | |
| Leased cars |
Examples of Downstream leased assets across the value chain and corresponding scope and emissions category.
- Scope 1 includes emissions from the combustion of fuels by sources owned or controlled by the reporting company
| Activity | Scope and Category of Emissions |
|---|---|
| Lessor leases an asset (mobile or stationary) | Scope 1 emissions for the lessor, scope 2 emissions for the reporting company |
- Scope 2 includes the emissions from the combustion of fuels to generate electricity, steam, heating, and cooling purchased and consumed by the reporting company.
| Activity | Scope and Category of Emissions |
|---|---|
| Lessee purchases asset (mobile or stationary) for use over time for reporting company’s operations | Scope 2 emissions for the lessee/reporting company |
- Scope 3 includes upstream emissions of purchased fuels (mining coal, refining gasoline, transmission and distribution of natural gas), upstream emissions of purchased electricity (fuels consumed in generation of electricity such as steam, heat, and cooling), transmission and distribution losses (electricity generation consumed and lost in process), generation of purchased electricity that is sold to end users (electricity generation reported by utility company or energy retailer).
| Activity | Scope and Category of Emissions |
|---|---|
| Suppliers lease asset for their operations | Scope 3, Category 8: Upstream Leased assets |
| Companies that receive payments from lessees | Scope 3, Category 13: Downstream Leased assets |
| Capital lease | Operating lease | |
|---|---|---|
| Operational Control Approach | Lessee has control/ownership (Scope 1 or Scope 2) | |
| Financial Control or Equity Share Approach | Lessee has control/ownership (Scope 1 or Scope 2) | Lessee does NOT have control/ownership Scope 3 |
| Capital lease | Operating lease | |
|---|---|---|
| Operational Control Approach | Lessor does NOT have control/ownership | |
| Financial Control or Equity Share Approach | Lessor does NOT have control/ownership | Lessor has control/ownership |
Check owned assets and lease asset categories
Be careful to limit any double-counting or overlap
Franchises are companies that grant licenses to other entities to sell or distribute its goods or services in return for payments, such as royalties for the use of trademarks and other services.
Franchises includes emissions from the operation of franchises not included in scope 1 or scope 2. This category is applicable to franchisors. Franchisors should account for emissions that occur from the operation of franchises (i.e., the scope 1 and scope 2 emissions of franchisees) in this category.
Check with leased assets
Be careful to limit any double-counting or overlap
Investments include Scope 3 emissions associated with the reporting company’s investments in the reporting year, not already included in scope 1 or scope 2. This category is applicable to investors and companies that provide financial services. Investments are categorized as a downstream scope 3 category because providing capital or financing is a service provided by the reporting company.
This category is designed primarily for private financial institutions (e.g., commercial banks). Emissions should be allocated to the reporting company based on the reporting company’s proportional share of investment in investee.
Since investments are ever changing, the reporting company should choose a fixed point in time, such as December 31, or by using a representative average over the course of the reporting year.
Investments are broken out into 4 types:
- Equity investments
- Debt investments
- Project finance
- Managed investments and client services
| Financial Investment / Service | Description | GHG accounting |
|---|---|---|
|
Accounted for in Scope 1 and Scope 2 by using equity share consolidation approach. If not in scope 1 or 2, then would account for proportional share scope 1 & 2 in scope 3 | |
|
Equity Investment Little to no control over entity |
|
If not in scope 1 or 2, account for proportional scope 1 and 2 emissions of equity investments in scope 3 Companies may establish a threshold below which the company can exclude from emissions total |
| Index | Equation: Business Loans | Unlisted Equities |
|---|---|---|
| 1 | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) \Phi_c\\\] | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) \Phi_c\\\] |
| 2 | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) \tilde\Phi_c\\\] \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) E_{c_{179}} \hat\Gamma\\\] |
\[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) \tilde\Phi_c\\\] \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) E_{c_{180}} \hat\Gamma\\\] |
| 3 | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) Q_c \hat\Gamma\\\] | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) Q_c \hat\Gamma\\\] |
| 4 | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) I_c \left( \frac{\tilde\Phi_s}{I_s}\right)\\\] | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) I_c \left( \frac{\tilde\Phi_s}{I_s}\right)\\\] |
| 5 | \[\sum_1^c P_c \left( \frac{\tilde\Phi_s}{R_s}\right)\\\] | \[\sum_1^c{P_c} AT_s \left( \frac{\tilde\Phi_s}{I_s}\right)\\\] |
| Index | Equation: Listed Equities | Corporate Bonds |
|---|---|---|
| 1 | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) \Phi_c\\\] | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) \Phi_c\\\] |
| 2 | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) \tilde\Phi_c\\\] \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) E_{c_{173}} \hat\Gamma\\\] |
\[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) \tilde\Phi_c\\\] \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) E_{c_{174}} \hat\Gamma\\\] |
| 3 | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) Q_c \hat\Gamma\\\] | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) Q_c \hat\Gamma\\\] |
| 4 | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) I_c \left( \frac{\tilde\Phi_s}{T_s}\right)\\\] | \[\sum_1^c\left( \frac{P_c}{P_{{d,e}_c}}\right) I_c \left( \frac{\tilde\Phi_s}{T_s}\right)\\\] |
| 5 | \[\sum_1^c {P_c} \left( \frac{\tilde\Phi_s}{R_s}\right)\\\] | \[\sum_1^c {P_c} AT_s \left( \frac{\tilde\Phi_s}{I_s}\right)\\\] |
| Variable | Unit | |
|---|---|---|
| Floor area | Activity | \[Q\] |
| Distance traveled | Activity | \[Q\] |
| Efficiency | Activity | \[\eta\] |
| Production | Activity | \[Q\] |
| Number of buildings | Assets | \[R\] |
| Assets | Assets | \[R\] |
| Outstanding amount | Dollars | \[P\] |
| Value at origination | Dollars | \[V\] |
| Total debt and equity | Dollars | \[\mathrm{P}_{\mathrm{d,e}}\] |
| Total debt and equity (listed) | Dollars | \[\mathrm{P}_{\mathrm{d,e}}\] |
| Revenue | Dollars | \[I\] |
| Asset turnover ratio | Dollars (ratio) | \[AT\] |
| Turnover | Dollars (ratio) | \[T\] |
| Verified emissions | Emissions | \[\Phi\] |
| Unverified emissions | Emissions | \[\tilde{\Phi}\] |
| Supplier-specific emission factor | Emissions (ratio) | \[\Gamma\] |
| Average emission factor | Emissions (ratio) | \[\tilde{\Gamma}\] |
| Actual energy consumption | Energy | \[E\] |
| Estimated (label) energy consumption | Energy | \[\bar{\mathrm{E}}\] |
| Estimated (statistical) energy consumption | Energy | \[\tilde{\mathrm{E}}\] |
| Class | Type | Index |
|---|---|---|
| Building | asset, R | b |
| Vehicle | asset, R | v |
| Company | asset, Z | c |
| Emission factor | emfac | _phi |
| Sector | sector, G2 | s |
| Energy | Yk | e |
| Energy | Yk | f |
| Project | v | p |
| Financial Investment / Service | Description | GHG accounting |
|---|---|---|
|
Debt investments (With known use of proceeds) |
|
Account for proportional scope 1 and 2 emissions of equity investments in scope 3 |
|
Debt investments (Without known use of proceeds) |
|
Companies may account for scope 1 and 2 emissions of investee in scope 3 |
| Index | Equation |
|---|---|
| 1 | \[\sum_1^{b,e} \left( \frac{P_b}{V_b}\right) E_{b,e} \Gamma_e\\\] |
| 2 | \[\sum_1^{b,e} \left( \frac{P_b}{V_b}\right) E_{b,e} \hat\Gamma_e \\\] |
| 3 | \[\sum_1^{b,e}\left( \frac{P_b}{V_b}\right) \bar{E}_{b,e} Q_b \hat\Gamma_e\\\] |
| 4 | \[\sum_1^{b,e}\left( \frac{P_b}{V_b}\right) \tilde{E}_{b,e} Q_b \hat\Gamma_e\\\] |
| 5 | \[\sum_1^{b,e}\left( \frac{P_b}{V_b}\right) \tilde{E}_{b,e} R_b \hat\Gamma_e\\\] |
| Index | Equation |
|---|---|
| 1 | \[\sum_1^{b,e} \left(\frac{P_b}{V_b}\right) E_{b,e} \Gamma_e\\\] |
| 2 | \[\sum_1^{b,e} \left( \frac{P_b}{V_b}\right) E_{b,e} \hat\Gamma_e\\\] |
| 3 | \[\sum_1^{b,e} \left( \frac{P_b}{V_b}\right) \bar{E}_{b,e} Q_b \hat\Gamma_e\\\] |
| 4 | \[\sum_1^{b,e} \left( \frac{P_b}{V_b}\right) \tilde{E}_{b,e} Q_b \hat\Gamma_e\\\] |
| 5 | \[\sum_1^{b,e} \left( \frac{P_b}{V_b}\right) \tilde{E}_{b,e} R_b \hat\Gamma_e\\\] |
| Index | Equation |
|---|---|
| 1 | \[\sum_1^{v,f}\left( \frac{P_v}{V_v}\right) E_v \Gamma_f \;\;or\;\; \sum_1^{v,f}\left( \frac{P_v}{V_v}\right) Q_v \eta_{v,f}\Gamma_f\\\] |
| 2 | \[\sum_1^{v,f}\left( \frac{P_v}{V_v}\right) Q_v \eta_{v,f} \Gamma_f\\\] |
| 3 | \[\sum_1^{v,f}\left( \frac{P_v}{V_v}\right) Q_v \eta_{v,f} \Gamma_f\\\] |
| 4 | \[\sum_1^{t,f}\left( \frac{P_v}{V_v}\right) Q_v \eta_{v,f} \Gamma_f\\\] |
| 5 | \[\sum_1^{a,f}\left( \frac{P_v}{V_v}\right) Q_v \eta_{v,f} \Gamma_f\\\] |
| Variable | Unit | |
|---|---|---|
| Floor area | Activity | \[Q\] |
| Distance traveled | Activity | \[Q\] |
| Efficiency | Activity | \[\eta\] |
| Production | Activity | \[Q\] |
| Number of buildings | Assets | \[R\] |
| Assets | Assets | \[R\] |
| Outstanding amount | Dollars | \[P\] |
| Value at origination | Dollars | \[V\] |
| Total debt and equity | Dollars | \[\mathrm{P}_{\mathrm{d,e}}\] |
| Total debt and equity (listed) | Dollars | \[\mathrm{P}_{\mathrm{d,e}}\] |
| Revenue | Dollars | \[I\] |
| Asset turnover ratio | Dollars (ratio) | \[AT\] |
| Turnover | Dollars (ratio) | \[T\] |
| Verified emissions | Emissions | \[\Phi\] |
| Unverified emissions | Emissions | \[\tilde{\Phi}\] |
| Supplier-specific emission factor | Emissions (ratio) | \[\Gamma\] |
| Average emission factor | Emissions (ratio) | \[\tilde{\Gamma}\] |
| Actual energy consumption | Energy | \[E\] |
| Estimated (label) energy consumption | Energy | \[\bar{\mathrm{E}}\] |
| Estimated (statistical) energy consumption | Energy | \[\tilde{\mathrm{E}}\] |
| Class | Type | Index |
|---|---|---|
| Building | asset, R | b |
| Vehicle | asset, R | v |
| Company | asset, Z | c |
| Emission factor | emfac | _phi |
| Sector | sector, G2 | s |
| Energy | Yk | e |
| Energy | Yk | f |
| Project | v | p |
| Financial Investment / Service | Description | GHG accounting |
|---|---|---|
| Project Finance |
|
Account for proportional scope 1 and 2 emissions of equity investments in scope 3 If reporting company is sponsor or financier, also account for total projected lifetime scope 1 and 2 emissions of relevant projects financed during reported year |
| Index | Equation |
|---|---|
| 1 | \[\sum_1^p \left( \frac{P_p}{P_{d,e_p}}\right) \Phi_p\\\] |
| 2 | \[\sum_1^p \left( \frac{P_p}{P_{d,e_p}}\right) \tilde\Phi_p \;\;or\;\; \sum_1^p \left( \frac{P_p}{P_{d,e_p}} \right) E_{p_{185}} \hat\Gamma\\\] |
| 3 | \[\sum_1^p \left( \frac{P_p}{P_{d,e_p}}\right) Q_p \hat\Gamma\\\] |
| 4 | \[\sum_1^p \left( \frac{P_p}{P_{d,e_p}}\right) I_p \left( \frac{\tilde\Phi_p}{I_p}\right)\\\] |
| 5 | \[\sum_1^p P_p \left( \frac{\tilde\Phi_p}{R_p}\right) \sum_1^p P_p AT_p \left( \frac{\tilde\Phi_p}{I_p}\right)\\\] |
| Variable | Unit | |
|---|---|---|
| Floor area | Activity | \[Q\] |
| Distance traveled | Activity | \[Q\] |
| Efficiency | Activity | \[\eta\] |
| Production | Activity | \[Q\] |
| Number of buildings | Assets | \[R\] |
| Assets | Assets | \[R\] |
| Outstanding amount | Dollars | \[P\] |
| Value at origination | Dollars | \[V\] |
| Total debt and equity | Dollars | \[\mathrm{P}_{\mathrm{d,e}}\] |
| Total debt and equity (listed) | Dollars | \[\mathrm{P}_{\mathrm{d,e}}\] |
| Revenue | Dollars | \[I\] |
| Asset turnover ratio | Dollars (ratio) | \[AT\] |
| Turnover | Dollars (ratio) | \[T\] |
| Verified emissions | Emissions | \[\Phi\] |
| Unverified emissions | Emissions | \[\tilde{\Phi}\] |
| Supplier-specific emission factor | Emissions (ratio) | \[\Gamma\] |
| Average emission factor | Emissions (ratio) | \[\tilde{\Gamma}\] |
| Actual energy consumption | Energy | \[E\] |
| Estimated (label) energy consumption | Energy | \[\bar{\mathrm{E}}\] |
| Estimated (statistical) energy consumption | Energy | \[\tilde{\mathrm{E}}\] |
| Class | Type | Index |
|---|---|---|
| Building | asset, R | b |
| Vehicle | asset, R | v |
| Company | asset, Z | c |
| Emission factor | emfac | _phi |
| Sector | sector, G2 | s |
| Energy | Yk | e |
| Energy | Yk | f |
| Project | v | p |
| Financial Investment / Service | Description | GHG accounting |
|---|---|---|
| Managed investments and client service | Investment by reporting company on behalf of clients including
|
Companies may account scope for 1 and scope 2 in their scope 3 |
| Other investments or financial services |
All other types of investments
|
Companies may account scope for 1 and scope 2 in their scope 3 |
[…] for Scope 3 greenhouse gas emissions […] disclose: (2) additional information about the entity’s Category 15 greenhouse gas emissions or those associated with its investments (financed emissions), if the entity’s activities include asset management, commercial banking or insurance (see paragraphs B58–B63)
CDP C-FS4.1d - Provide details of the climate-related targets for your portfolio.
In accordance with paragraph B11 in IFRS S1, on the occurrence of a significant event or a significant change in circumstances, an entity shall reassess the scope of all affected climate-related risks and opportunities throughout its value chain, including reassessing which Scope 3 categories and entities throughout its value chain to include in the measurement of its Scope 3 greenhouse gas emissions […]
CDP C6.5a - Disclose or restate your Scope 3 emissions data for previous years.