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MetricClimate and greenhouse gas emissions

Gross value-chain greenhouse gas emissions (Scope 3)

Measurement answer

What this metric measures

Gross value-chain greenhouse gas emissions are reporting-period emissions outside Scope 1 and Scope 2 across significant upstream and downstream categories identified through a complete 15-category screening.

Specification

Metric specification

Result format
Single value
Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period
Aggregation
Sum of method-compatible significant categories
Pillar
Environmental
Topic
Climate and greenhouse gas emissions
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Significant upstream and downstream categories outside Scope 1 and Scope 2, selected through a complete 15-category screening and combined only when their methods are compatible. Direct biogenic carbon dioxide from biomass is kept outside the carbon-dioxide-equivalent total, while relevant non-carbon-dioxide gases and lifecycle fossil emissions remain included. Removals, credits and avoided emissions are not deducted.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

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

    scope-3-gross-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 S2 paragraphs 29(a)(i)(3), 29(a)(vi) and B59
    Open official framework source
  • Adopting Disclosure

    California Corporate Greenhouse Gas Reporting Program

    scope-3-gross-total
    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(b)(5), (c)(2)(A)(i)-(ii); CARB March 2026 workshop pages 10 and 14
    Open official framework source
  • Adopting Disclosure

    Canadian Sustainability Disclosure Standards

    scope-3-gross-total
    Publisher
    Canadian Sustainability Standards Board
    Edition
    CSDS 1 and CSDS 2 issued December 2024; April 2026 CSDS 2 GHG amendments remain proposed
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    CSDS 2 paragraphs 29(a)(i)(3), 29(a)(vi) and B59
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025, document version 001.001
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Annex I, ESRS E1-6, paragraphs 44(c), 46 and 51; application requirements AR 39, AR 41 to AR 42 and AR 46
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    ESRS E1
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Edition Variant
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS E1; E1-4; paragraph 34; taxonomy concept esrs_GrossScope3GreenhouseGasEmissions
    Open official framework source
  • Measurement Authority

    GHG Protocol

    11.1/total-scope-3-emissions-by-category
    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
    Open official framework source
  • Measurement Authority

    GHG Protocol

    ch3-total-scope3-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

    27e3d6eed9d65e0cb57a
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 6, section 1.2, first paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    c2eb6b1d0e85f90aa677
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 7, Chapter 1 Introduction, first paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Scope 3 emissions inventory [metric; CO2e; quantitative greenhouse gas emissions inventory]
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 62, section 6.2, first paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    Scope 3 emissions inventory [metric; total scope 3 emissions covering all applicable value chain emissions]
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 61, Chapter 6 requirements
    Open official framework source
  • Measurement Authority

    GHG Protocol

    scope-3-indirect-value-chain-emissions
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 30, Table 5.1 and section 5.2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    value chain activities
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 7, Chapter 1 Introduction, second paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    2e17ab9f-0457-484e-a2ff-a0364bf5c186
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Chapter 4
    Open official framework source
  • Measurement Authority

    GHG Protocol

    e3470b34-81d0-43bb-8874-124fc6a62299
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 31
    Open official framework source
  • Measurement Authority

    GHG Protocol

    f831887b-e67f-49b2-a289-027f4fb714d8
    Publisher
    GHG Protocol
    Edition
    Current-in-force package: Revised Edition 2004 with operative and conditional supplements through August 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 15, Table 1-4, Row 1
    Open official framework source
  • Measurement Authority

    GHG Protocol

    0bc9b3c5-a628-421e-a541-d71d9ecc9ea9
    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 105, Section 18.2.1, Requirement 30, “Physical GHG inventory emissions and removals”
    Open official framework source
  • Measurement Authority

    GHG Protocol

    7968cfb7-8945-4ffe-946f-63ab4341686a
    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

    7edbf246-6172-43d5-9428-20c387e9a9fa
    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 20, Requirement 4
    Open official framework source
  • Adopting Disclosure

    GRI 102: Climate Change 2025

    ghg-scope3-gross-total
    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-a and 102-7-d, PDF pages 31 and 33
    Open official framework source
  • Adopting Disclosure

    GRI Standards

    GRI 305-3
    Publisher
    Global Reporting Initiative
    Edition
    Files published 19 June 2025; entry point dated 23 June 2025
    Requirement
    Not Specified
    Relationship
    Method Variant
    Mapping outcome
    Cross Library Link
    Source locator
    GRI 305-3, paragraph a; taxonomy entry point dated 23 June 2025
    Open official framework source
  • Adopting Disclosure

    HKFRS Sustainability Disclosure Standards

    scope-3-gross-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
    HKFRS S2 paragraphs 29(a)(i)(3), 29(a)(vi) and B32-B57
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    0d8f2ab4-70ef-4a8c-9070-582dfc704f84
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 38; paragraph 29(a)(i)(3) referenced in B59
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    d6bb14fe-4c2b-4651-8411-35e550ca7be9
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 15 section (a)(i)(3)
    Open official framework source
  • Adopting Disclosure

    IPSASB SRS 1 Climate-related Disclosures

    absolute-gross-scope-3-emissions
    Publisher
    International Public Sector Accounting Standards Board
    Edition
    IPSASB SRS 1, issued January 2026; effective 1 January 2028
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    paragraph 28(a)(i)(c) | paragraphs AG59-AG82
    Open official framework source
  • Adopting Disclosure

    SSBJ Sustainability Disclosure Standards

    climate-47-3-scope-3
    Publisher
    Sustainability Standards Board of Japan
    Edition
    Application, General and Climate Standards amended 13 March 2026; Practical Standard No. 1 issued 11 June 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Climate Standard paragraphs 47(3), 55-56; printed pages 16 and 18
    Open official framework source
  • Adopting Disclosure

    Aotearoa New Zealand Climate Standards

    nz-cs1-22-a-iii-scope-3
    Publisher
    New Zealand External Reporting Board
    Edition
    NZ CS 1, NZ CS 2 and NZ CS 3 issued 14 December 2022; NZ CS 2 consolidated through November 2025 adoption amendments
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    NZ CS 1 paragraph 22(a)(iii) | NZ CS 1 paragraph 24 | NZ CS 1 paragraph 26(a)(iii)
    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
  • Adopting Disclosure

    Türkiye Sustainability Reporting Standards

    scope-3-gross-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 paragraphs 29(a)(i)(3), 29(a)(vi) and B59
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    absolute-gross-scope-3-emissions
    Publisher
    UK Department for Business and Trade
    Edition
    UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    UK SRS S2 paragraph 29(a)(i)(3)
    Open official framework source
  • Adopting Disclosure

    UN Global Compact Communication on Progress

    e6-scope-3-gross-emissions
    Publisher
    United Nations Global Compact
    Edition
    2026 Communication on Progress Questionnaire and Guidebook, effective 2026
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    2026 CoP Questionnaire PDF page 39, E6
    Open official framework source

Value structure

Dimensions and units

Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Reporting period

Unit meaning: One metric tonne of gases expressed using their carbon dioxide-equivalent warming effect.

Published dimensions

  • Mass on a carbon-dioxide-equivalent basis

Calculation method

Formula information

Status
Specified
Formula type
Sum

Formula

T = Σqᵢ

Sum only non-overlapping qualifying observations that use compatible units, boundaries, periods, classifications, and method editions.

Variables

SymbolVariableDefinitionUnit
qᵢqualifying observationEach compatible observation within the qualifying population and boundary defined for Gross value-chain greenhouse gas emissions (Scope 3).tCO₂e

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

    Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025, document version 001.001
    Locator
    Annex I, ESRS E1-6, paragraphs 44(c), 46 and 51; application requirements AR 39, AR 41 to AR 42 and AR 46

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Gross value-chain greenhouse gas emissions (Scope 3)”; 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: Current in-force ESRS consolidated as of 1 January 2025

  • Category-screening and significance method
  • Included and excluded categories with reasons
  • Category boundaries and category-specific calculation methods
  • Emission-factor sources and vintages
  • Primary-data, proxy-data and estimation shares
  • 100-year global-warming-potential edition and inventory refresh date

Record-specific limitations

  • Totals are strongly affected by category coverage, estimation methods, proxy data and value-chain data quality.
  • Cross-company comparison is unreliable without aligned category boundaries and calculation methods.
  • Scope 3 results should not be added across companies because the same value-chain emissions can appear in multiple inventories.

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.