SCOPE 3 CATEGORIES
The GHG Protocol Corporate Standard differentiates between upstream and downstream
emissions based on the financial transactions of the reporting company. There are a total of
15 categories of Scope 3 emissions, though not all categories will be relevant to every
company.
UPSTREAM
Upstream indirect emissions involve tracing back everything that goes into
producing your goods and services before they reach your operational 'gate'. This
includes:
Purchased goods and services (the cradle to gate emissions generated by
the goods and services that your company purchases from upstream
suppliers and business partners including raw materials and intermediary
parts, goods, and services)
Capital goods (the goods required to run your business)
Upstream transportation and distribution of goods
Emissions related to the production of fuel and energy purchased or
consumed by the company (includes transmission and distribution losses)
Waste generated at company operations
Business travel by your employees
Employee commuting
Upstream leased assets
DOWNSTREAM
Transportation and distribution of goods to customers in vehicles that are
not owned by the reporting company
Sale and use of the goods
End of life treatment of goods and services
Emissions from a company's investments and financing
Downstream emissions are related to sold goods and services. These include:
Franchises
Downstream leased assets
Sustainability & Energy Management Simplified
