Scope 3 emissions from purchased goods and services
Cradle-to-gate emissions of goods and services purchased or acquired in the reporting year, excluding capital goods and activities assigned to Categories 2–8.
Metric family relationship
One category result, retained inside its family
This is the quantitative Category 1 component of Scope 3 greenhouse gas emissions by category. It has a fixed category boundary and a separate reported value; the parent preserves the consolidated fifteen-category table.
Specification
Metric specification
- Result format
- Single value
- Unit
- Metric tonnes of carbon dioxide equivalent (tCO₂e)
- Category code
- scope3-category-01
- Value-chain direction
- Upstream
- Reporting basis
- Reporting period
- Parent relationship
- Component of the Scope 3 category table
Measurement boundary
Cradle-to-gate emissions of goods and services purchased or acquired in the reporting year, excluding capital goods and activities assigned to Categories 2–8.
Reporting method
How to report this child metric
Report the category result in tCO₂e using a method permitted for this category. There is no honest universal arithmetic formula across every activity and data-quality method.
- Reported
- A numeric category amount is provided with its method and data coverage.
- Not applicable
- The category does not apply and the reason is stated; this is not a numeric zero.
- Justified exclusion
- The category is excluded with an explicit rationale; this is not a numeric zero.
Required context
- Reporting entity, period, organisational boundary and value-chain boundary
- Covered gases and the global-warming-potential source and edition
- Category calculation method, activity data, emission factors and assumptions
- Primary-data coverage and any estimation or extrapolation used
Related without duplication
Family and related metrics
Verified source context
Framework and evidence coverage
Category-specific occurrences are shown alongside the parent measurement evidence. They establish source coverage without collapsing related methods into one observation.
- Adopting DisclosureAustralian Sustainability Reporting Standards
AASB S2025-1 paragraph 29C
Open official framework source - Adopting DisclosurePCAF Standards
Table 10.2-1, Category 1 row
Open official framework source
- Measurement evidenceChecked 15 August 2026Corporate Value Chain (Scope 3) Accounting and Reporting Standard
Chapters 3, 5, 6 and 11
Open official source