Home / Glossary / Scope 3 Categories (15)

Scope 3 Categories (15)

Carbon & Climate
The 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.

Related Terms

Scope 3 EmissionsGHG ProtocolCarbon AccountingValue Chain

More in Carbon & Climate

Carbon Footprint

A carbon footprint is the total amount of greenhouse gases (GHGs) generated…

Carbon Accounting

Carbon accounting is the systematic process of measuring, recording, and reporting an…

Net Zero

Net zero means achieving a balance between greenhouse gas emissions produced and…

Decarbonisation

Decarbonisation is the process of reducing carbon dioxide and other greenhouse gas…

Scope 1 Emissions

Scope 1 emissions are direct greenhouse gas emissions from sources owned or…

Scope 2 Emissions

Scope 2 emissions are indirect greenhouse gas emissions from purchased electricity, steam,…

Need expert help with Scope 3 Categories (15)?

RSustain provides advisory, assurance, and digital tools across ESG, carbon, and environmental management.

Start a Conversation