S C O P E 3 C A T E G O R Y
B R E A K D O W N
UPSTREAM
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.
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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
Downstream emissions are related to sold goods and services. These include:
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
Franchises
Downstream leased assets
