Scope 3 emissions from capital goods
Cradle-to-gate emissions of capital goods purchased or acquired in the reporting year; the result measures emissions rather than capital expenditure or asset value.
Metric family relationship
One category result, retained inside its family
This is the quantitative Category 2 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-02
- Value-chain direction
- Upstream
- Reporting basis
- Reporting period
- Parent relationship
- Component of the Scope 3 category table
Measurement boundary
Cradle-to-gate emissions of capital goods purchased or acquired in the reporting year; the result measures emissions rather than capital expenditure or asset value.
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 - Measurement AuthorityGHG Protocol
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 - Adopting DisclosurePCAF Standards
Table 10.2-1, Category 2 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