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Metric familyClimate and greenhouse gas emissions

Scope 3 greenhouse gas emissions by category

Measurement answer

What this metric measures

Scope 3 greenhouse gas emissions by category are a structured table covering all fifteen value-chain categories. Each category carries a reported, not-applicable or justified-exclusion state, with emissions values and row-level units where an amount is reported.

Metric family

Scope 3 child metrics

This consolidated table is the parent of fifteen quantitative child metrics. Each child has its own Scope 3 category boundary and tCO₂e result while inheriting the shared reporting-state and method-disclosure requirements shown on this page.

On smaller screens, swipe or use the arrow keys to view every column.

Fifteen child metrics in the official Scope 3 category sequence
Child metricValue-chain directionMeasurement boundary
Scope 3 Category 1Scope 3 emissions from purchased goods and servicesUpstreamCradle-to-gate emissions of goods and services purchased or acquired in the reporting year, excluding capital goods and activities assigned to Categories 2–8.
Scope 3 Category 2Scope 3 emissions from capital goodsUpstreamCradle-to-gate emissions of capital goods purchased or acquired in the reporting year; the result measures emissions rather than capital expenditure or asset value.
Scope 3 Category 3Scope 3 emissions from fuel- and energy-related activities (not included in Scope 1 or Scope 2)UpstreamUpstream fuel- and energy-cycle emissions not included in Scope 1 or Scope 2, including applicable well-to-tank activity, purchased-energy upstream emissions, and transmission and distribution losses.
Scope 3 Category 4Scope 3 emissions from upstream transportation and distributionUpstreamThird-party transportation, distribution, and storage services purchased by the reporting company, including applicable inbound and outbound logistics in assets it does not own or control.
Scope 3 Category 5Scope 3 emissions from waste generated in operationsUpstreamThird-party treatment and disposal emissions from waste generated by the reporting company’s operations during the reporting year.
Scope 3 Category 6Scope 3 emissions from business travelUpstreamEmployee business-travel emissions from transportation assets not owned or controlled by the reporting company; travel distance and expenditure remain calculation inputs.
Scope 3 Category 7Scope 3 emissions from employee commutingUpstreamEmployee travel emissions between home and work, including teleworking only where the selected category calculation method supports it.
Scope 3 Category 8Scope 3 emissions from upstream leased assetsUpstreamOperational emissions from assets leased by the reporting company as lessee that are not included in its Scope 1 or Scope 2 boundary.
Scope 3 Category 9Scope 3 emissions from downstream transportation and distributionDownstreamThird-party transportation, distribution, and storage emissions for sold products after the reporting company’s operations where those services are not purchased by the reporting company.
Scope 3 Category 10Scope 3 emissions from processing of sold productsDownstreamDownstream emissions from processing intermediate products sold by the reporting company during the reporting year.
Scope 3 Category 11Scope 3 emissions from use of sold productsDownstreamExpected lifetime use-phase emissions from goods and services sold in the reporting year, using the required direct-use boundary and any declared optional additions.
Scope 3 Category 12Scope 3 emissions from end-of-life treatment of sold productsDownstreamExpected future treatment and disposal emissions at end of life for products sold by the reporting company during the reporting year.
Scope 3 Category 13Scope 3 emissions from downstream leased assetsDownstreamOperational emissions from assets owned by the reporting company and leased to other entities, where those emissions are not included in Scope 1 or Scope 2.
Scope 3 Category 14Scope 3 emissions from franchisesDownstreamOperational Scope 1 and Scope 2 emissions of franchisees that are not included in the franchisor’s Scope 1 or Scope 2 inventory.
Scope 3 Category 15Scope 3 emissions from investmentsDownstreamReporting-company-attributed emissions from qualifying investments, lending, and other financial interests not included in Scope 1 or Scope 2, under the declared Category 15 method.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting period
Aggregation
Not applicable — Scope 3 categories remain separate
Pillar
Environmental
Topic
Climate and greenhouse gas emissions
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

All fifteen upstream and downstream Scope 3 categories for the declared corporate value-chain inventory boundary and reporting period, with category applicability, exclusions, methods, data sources, covered gases and row-level units explicit.

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.

  • Adopting Disclosure

    Australian Sustainability Reporting Standards

    category-15-emissions-total
    Publisher
    Australian Accounting Standards Board
    Edition
    AASB S1 and AASB S2 September 2024; AASB S2025-1 December 2025 effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    AASB S2025-1 paragraph 29C
    Open official framework source
  • Adopting Disclosure

    California Corporate Greenhouse Gas Reporting Program

    scope-3-by-category
    Publisher
    California Air Resources Board
    Edition
    California HSC section 38532 as amended through 2025; July 2026 modified initial regulation pending OAL approval
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    HSC section 38532(c)(2)(A)(ii); CARB March 2026 workshop page 14
    Open official framework source
  • Adopting Disclosure

    CDP Full Corporate Questionnaire 2026

    ghg-scope3-by-category
    Publisher
    CDP
    Edition
    Full Corporate Questionnaire and Reporting Guidance 2026 v1.3, revised 6 August 2026
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Q7.8, numeric field 1 | Q7.8.1, numeric field 1 | Q7.8.1, numeric field 2 | Q7.8.1, numeric field 3 | Q7.8.1, numeric field 4 | Q7.8.1, numeric field 5 | Q7.8.1, numeric field 6 | Q7.8.1, numeric field 7 | Q7.8.1, numeric field 8 | Q7.8.1, numeric field 9 | Q7.8.1, numeric field 10 | Q7.8.1, numeric field 11 | Q7.8.1, numeric field 12 | Q7.8.1, numeric field 13 | Q7.8.1, numeric field 14 | Q7.8.1, numeric field 15 | Q7.8.1, numeric field 16 | Q7.8.1, numeric field 17
    Open official framework source
  • Adopting Disclosure

    Revised European Sustainability Reporting Standards

    ghg-scope3-by-category
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; application from 1 January 2027 after Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    ESRS E1 E1-8 paragraph 30 a iii (ESRS26_E1-8_05)
    Open official framework source
  • Adopting Disclosure

    EU Voluntary Sustainability Reporting Standard

    scope-3-ghg-emissions
    Publisher
    European Commission / EFRAG
    Edition
    Commission delegated act adopted 3 July 2026; pending Official Journal publication
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Annex I paragraphs 49-52
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Source evidence
    Publisher
    GHG Protocol
    Edition
    Scope 3 Standard, 2011 publication
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    ch3-scope3-category-ghg-emissions
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    p.23, Chapter 3, Reporting
    Open official framework source
  • Measurement Authority

    GHG Protocol

    0089d1ddf524f4a12064
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    01bf08d4d3d6ab7ccbbd
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, p. 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    0af3407ffa9ca02ecca4
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 48, Category 7: Employee commuting
    Open official framework source
  • Measurement Authority

    GHG Protocol

    0dac6a354212aa7e1909
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 121, section 11.1, required information | Corporate Value Chain (Scope 3) Accounting and Reporting Standard, Section 11.1, “Required information,” p. 121
    Open official framework source
  • Measurement Authority

    GHG Protocol

    0e226c3d7db2790c8007
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, page 33, section 5.4, Figure 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    11b834c2c3830511c872
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 41, Chapter 05, Category 2: Capital goods | Corporate Value Chain (Scope 3) Accounting and Reporting Standard, Chapter 5, “Category 2: Capital goods,” PDF p. 41 | Corporate Value Chain (Scope 3) Accounting and Reporting Standard, Section 11.1, “Required information,” p. 121
    Open official framework source
  • Measurement Authority

    GHG Protocol

    13481a28534f1d07fb3a
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 53, Category 15: Investments | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, p. 53, Category 15: Investments | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    13c978613a0b5d256172
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 53, Category 14: Franchises
    Open official framework source
  • Measurement Authority

    GHG Protocol

    1615aa448302b4390108
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    166aedbf29a4eee2d9f2
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 121, Requirements in this chapter
    Open official framework source
  • Measurement Authority

    GHG Protocol

    1f2d05111c02ac2c956f
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, page 33, section 5.4, Figure 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    2d2d408917c86e966a62
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 10, Figure 1.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    457c0ee62719c07abd3e
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 49, Category 9: Downstream transportation and distribution | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    46d8e2b6f3a5a92bea10
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 43, Chapter 05, Category 3
    Open official framework source
  • Measurement Authority

    GHG Protocol

    46da463e0935ab59f105
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 48, Category 6: Business travel
    Open official framework source
  • Measurement Authority

    GHG Protocol

    4c334b8d9016de16c8ce
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    53b1e71fd4a34b6850ed
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 50, Table 5.8, Direct use-phase emissions (Required)
    Open official framework source
  • Measurement Authority

    GHG Protocol

    5618a2f4bbd5bb2b95d2
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 54, Table 5.9, Debt investments (with known use of proceeds) | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, PDF p. 54, Table 5.9, “Debt investments (with known use of proceeds)”.
    Open official framework source
  • Measurement Authority

    GHG Protocol

    5f5935c206b1c32e47be
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    71fe6a5de73e0a93c824
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 118, Table 10.3, Assertion and Subject matter rows
    Open official framework source
  • Measurement Authority

    GHG Protocol

    7240e739ac2681cd4eab
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Page 33, Section 5.4, Figure 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    733991bc4efeb93e6cc9
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    p.23, Chapter 3, Reporting
    Open official framework source
  • Measurement Authority

    GHG Protocol

    7ffede7fab9a34145a45
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 105, chapter 09, category 11 discussion
    Open official framework source
  • Measurement Authority

    GHG Protocol

    80b10c182faa6704d698
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, p. 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    833dcf312be0b2180d99
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 53, Category 14: Franchises
    Open official framework source
  • Measurement Authority

    GHG Protocol

    889957ad73f064bc3c00
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 14, paragraph beginning “Identify GHG reduction opportunities, set reduction targets, and track performance”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    99a494df17b77a4f1b51
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 49, Category 8: Upstream leased assets | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    a06f06e4c29732ecb51b
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Page 33, Section 5.4, Figure 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    a1c2b78a1829480fcc32
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    ba3d9156916463d8e5d7
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    bd22b1a98ee259cba192
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    df1a3289dfa27439e7d6
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 55, third bullet | PDF page 55, third bullet
    Open official framework source
  • Measurement Authority

    GHG Protocol

    e34c55286ff2f7225791
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 50, Category 11: Use of sold products | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, PDF page 50, Category 11: Use of sold products
    Open official framework source
  • Measurement Authority

    GHG Protocol

    eb7c9d8a8127b7d01b39
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 48, Box 5.6 Accounting for emissions from recycling | PDF page 48, Box 5.6, “Accounting for emissions from recycling”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    ebf5979856e34493466a
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 43, Table 5.5, Activity d | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Page 43, Table 5.5, Activity d | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    f588ec1058ad18df776c
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 51, chapter 05, Category 12: End-of-life treatment of sold products
    Open official framework source
  • Measurement Authority

    GHG Protocol

    f5f673636e13e095246c
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 49, Category 10: Processing of sold products | Page 33, section 5.4, Figure 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    f8e6c0e9787f6b251be2
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Chapters 3, 5, 6 and 11
    Open official framework source
  • Measurement Authority

    GHG Protocol

    f9ce4e034771e0225b76
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 33, section 5.4, Figure 5.2 | GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, 2011 publication, Page 33, Section 5.4, Figure 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Required reporting—scope 3 emissions by category
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 123, Chapter 11, “Required reporting”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Scope 3 category emissions
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 62, section 6.2, second paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    5ee82a1b-027c-40f3-b020-1b6cd7242f6e
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 19, section 4.2, Requirement 3, Operational boundary
    Open official framework source
  • Measurement Authority

    GHG Protocol

    b58d8e34300612383ef9
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 90, section 15.2.2, Requirement 26, Life cycle GHG emissions
    Open official framework source
  • Measurement Authority

    GHG Protocol

    b99d1d59dca712296fc0
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 63, Requirement 18, Life cycle GHG emissions, land use, and land carbon leakage of biogenic products, Bioenergy feedstocks bullet
    Open official framework source
  • Measurement Authority

    GHG Protocol

    d7998db0a70b68c3366f
    Publisher
    GHG Protocol
    Edition
    Version 1.1, published 30 June 2026; effective 1 January 2027
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 63, Requirement 18, Life cycle GHG emissions, land use, and land carbon leakage of biogenic products, Biomaterials bullet
    Open official framework source
  • Adopting Disclosure

    GRI 102: Climate Change 2025

    ghg-scope3-by-category
    Publisher
    Global Reporting Initiative
    Edition
    GRI 102: Climate Change 2025; effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Disclosure 102-7-b, PDF pages 31-32
    Open official framework source
  • Adopting Disclosure

    HKFRS Sustainability Disclosure Standards

    category-15-emissions-total
    Publisher
    Hong Kong Institute of Certified Public Accountants
    Edition
    HKFRS S1 and HKFRS S2 issued 12 December 2024; February 2026 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Amendments to HKFRS S2 paragraph 29C
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    14f05736fdae7d8521d3
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 104, Absolute Emissions, second bullet
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    4abb2728-5898-4a4f-bcf2-baf9a2c8e3d1
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 9 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    6a7e659d-9ab4-4a04-a60d-33a3b2c92160
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 15 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    9c7180c8-c157-4c61-9ae0-b901d15d8715
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 14 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    0f8bd3f8a7bd6ed413de
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 12 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    2867e0f1bee9b1abac73
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 13 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    2a9687ee161e58e596c9
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 7 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    59179dc582474207b833
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 3 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    8e65707798a4c2677bd7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 1 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    a371d4cb856c80ff7ac7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 4 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    ac8e21501906415491a1
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 8 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e5993a1e78324c2a0161
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 6 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e80ff4d67d90f61e1229
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 10 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e8557ba01cabbb780641
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 5 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e875cdaed3e9c05ea7e7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Table 10.2-1, Category 2 row
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    cf3f0385f3a576e895b9
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Splits Source Disclosure
    Mapping outcome
    Reused
    Source locator
    Page 162, “Absolute emissions”
    Open official framework source
  • Measurement Authority

    PCAF Standards

    5555c5c4-8e4e-4fff-b9b4-28a03d02a6c3
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 10, paragraph preceding Table 1-1
    Open official framework source
  • Measurement Authority

    PCAF Standards

    aaeeac15-7037-4724-be81-39ac43efd417
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    First Version, December 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 42, first bullet
    Open official framework source
  • Adopting Disclosure

    SBTi Corporate Net-Zero Standard v2.0

    scope3-emissions-by-category
    Publisher
    Science Based Targets initiative
    Edition
    Corporate Net-Zero Standard Version 2.0, June 2026; effective 1 February 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    C5.6; PDF page 30
    Open official framework source
  • Adopting Disclosure

    Türkiye Sustainability Reporting Standards

    category-15-emissions-total
    Publisher
    Public Oversight, Accounting and Auditing Standards Authority
    Edition
    TSRS 1 and TSRS 2 effective 1 January 2024; TSRS 2 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    TSRS 2 GHG amendments paragraph 29C
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting period

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Scope 3 category
  • Reporting state
  • Scope 3 emissions (tCO₂e)
  • Exclusion rationale
  • Method and data coverage

Published dimensions

  • Scope 3 category
  • Reporting state
  • Value-chain boundary
  • Emissions scope

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

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 15 August 2026

    Corporate Value Chain (Scope 3) Accounting and Reporting Standard

    Publisher
    GHG Protocol
    Edition
    Scope 3 Standard, 2011 publication
    Locator
    Chapters 3, 5, 6 and 11

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Scope 3 greenhouse gas emissions by category”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

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

  • All fifteen Scope 3 categories and a reporting state for each
  • Scope 3 emissions in tCO₂e for every reported category
  • Rationale for each not-applicable or excluded category
  • Calculation method, data source and primary-data coverage by category
  • Corporate boundary, covered gases and global-warming-potential source and edition

Record-specific limitations

  • Category totals depend on screening, applicability decisions, organizational boundaries and value-chain data availability.
  • A category must not disappear silently; not-applicable and excluded states require explicit rationale.
  • Different category methods, primary-data coverage and global-warming-potential editions can limit comparability.
  • Category values can overlap with counterparties’ direct inventories and must not be read as ownership claims.

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.