Scope 3 Categories (15)
Carbon & ClimateThe GHG Protocol defines 15 categories of Scope 3 emissions: Upstream — (1) Purchased goods and services, (2) Capital goods, (3) Fuel and energy activities, (4) Upstream transportation, (5) Waste, (6) Business travel, (7) Employee commuting, (8) Upstream leased assets. Downstream — (9) Downstream transportation, (10) Processing of sold products, (11) Use of sold products, (12) End-of-life treatment, (13) Downstream leased assets, (14) Franchises, (15) Investments. Companies must report all relevant categories.
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