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Child metricScope 3 Category 12Downstream

Scope 3 emissions from end-of-life treatment of sold products

Expected future treatment and disposal emissions at end of life for products sold by the reporting company during the reporting year.

Metric family relationship

One category result, retained inside its family

This is the quantitative Category 12 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-12
Value-chain direction
Downstream
Reporting basis
Reporting period
Parent relationship
Component of the Scope 3 category table

Measurement boundary

Expected future treatment and disposal emissions at end of life for products sold by the reporting company during the reporting year.

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

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.

  • Measurement evidenceChecked 15 August 2026
    Corporate Value Chain (Scope 3) Accounting and Reporting Standard

    Chapters 3, 5, 6 and 11

    Open official source