In addition, because scope 3 sources may represent most of an organization’s GHG emissions, they often offer emissions reduction opportunities. More organizations are reaching into their value chains to understand the full GHG impact of their operations. To fully meet GHG Protocol standards, an organization must report emissions from all relevant scope 3 categories. Scope 3 emission sources include emissions both upstream and downstream of the organization’s activities. The GHG Protocol defines 15 categories of scope 3 emissions, though not every category will be relevant to all organizations (see Figure 1).

Scope 3 emissions, also referred to as value chain emissions, often represent the majority of an organization’s total greenhouse gas (GHG) emissions. The scope 3 emissions for one organization are the scope 1 and 2 emissions of another organization. Scope 3 emissions include all sources not within an organization’s scope 1 and 2 boundary.

Scope 3 emissions are the result of activities from assets not owned or controlled by the reporting organization, but that the organization indirectly affects in its value chain.

Scope 3 Calculation: Practical Guidance.

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