Technical guidance for calculating scope 3 emissions: supplement to the corporate value chain (scope 3) accounting and reporting standard

An effective corporate climate change strategy requires a detailed understanding of a company’s greenhouse gas (GHG) emissions. Until recently, most companies have focused on measuring emissions from their own operations and electricity consumption, using the GHG Protocol’s scope 1 and scope 2 framework. But what about all of the emissions a company is responsible for outside of its own walls—from the goods it purchases to the disposal of the products it sells?

The Scope 3 Standard is the only internationally accepted method for companies to account for these types of value chain emissions. Building on this standard, GHG Protocol has now released a companion guide that makes it even easier for businesses to complete their scope 3 inventories.