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MetricScope 3 greenhouse gas accounting

Future expected Scope 3 emissions from reporting-year activities

Measurement answer

What this metric measures

Reports future Scope 3 emissions expected from reporting-year activities as a separate, method-declared profile rather than combining them with historic emissions.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting year in which the activities occurred, with the future emissions horizon disclosed separately
Aggregation
Aggregate only compatible expected-emissions estimates with the same category, time horizon, boundary, unit and estimation method.
Pillar
Environmental
Topic
Scope 3 greenhouse gas accounting
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Future Scope 3 emissions expected to occur after the reporting period as a result of activities undertaken during the reporting year.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Measurement Authority

    GHG Protocol

    Source evidence
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    PDF page 122, section 11.2, bullet 6
    Open official framework source
  • Measurement Authority

    GHG Protocol

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    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 122, section 11.2, bullet 6
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting year in which the activities occurred, with the future emissions horizon disclosed separately

Unit meaning: Each field uses the unit stated by the Scope 3 source and must retain its method and boundary.

Table fields and units

  • Scope 3 category and activity
  • Expected future emissions
  • Unit and time horizon
  • Scenario, assumptions and method
  • Uncertainty and boundary notes

Published dimensions

  • Scope 3 category
  • Future time horizon
  • Activity
  • Scenario or assumption

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-defined result with its stated fields and method disclosures. The source identifies future emissions from reporting-year activities as separately reportable. Structured presentation preserves category, horizon, unit and estimation assumptions.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 26 August 2026

    Corporate Value Chain (Scope 3) Accounting and Reporting Standard

    Publisher
    GHG Protocol
    Edition
    2011 publication
    Locator
    PDF page 122, section 11.2, bullet 6

    Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Future expected Scope 3 emissions from reporting-year activities”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication.

  • Scope 3 category and reporting-year activity
  • Expected-emissions amount and field-level unit
  • Future time horizon, scenario and key assumptions
  • Estimation method, data sources and uncertainty
  • Confirmation that the result is separate from historic emissions

Record-specific limitations

  • This prospective measure must remain separate from historic and reporting-period Scope 3 emissions.
  • Comparability depends on disclosed assumptions, time horizon, unit, scenario and estimation method.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.