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MetricScope 3 greenhouse gas accounting

Biogenic carbon dioxide emissions in the value chain

Measurement answer

What this metric measures

Reports value-chain biogenic carbon dioxide separately by Scope 3 category and outside Scope 1, Scope 2 and Scope 3 greenhouse gas totals.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Reporting period used for the Scope 3 inventory
Aggregation
Report compatible, non-overlapping biogenic CO2 observations separately by Scope 3 category and keep them outside Scope 1, Scope 2 and Scope 3 totals.
Pillar
Environmental
Topic
Scope 3 greenhouse gas accounting
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Biogenic carbon dioxide from combustion or biodegradation of biomass within the reporting company’s upstream and downstream value chain, presented separately from scope totals.

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.

  • Measurement Authority

    GHG Protocol

    Source evidence
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Defines Measurement
    Mapping outcome
    Direct Evidence
    Source locator
    PDF page 137 | Page 121, Requirements in this chapter | p.23, Chapter 3, Reporting | page 62, section 6.2, fourth paragraph | Page 61, Chapter 6 requirements | Page 64, section 6.5, paragraph 2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    019fd94f04da4f0d5faf
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 62, section 6.2, fourth paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    242a2187c447d5ad4a82
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 61, Chapter 6 requirements
    Open official framework source
  • Measurement Authority

    GHG Protocol

    4baa4b106bda8d1b270e
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 64, section 6.5, paragraph 2
    Open official framework source
  • Measurement Authority

    GHG Protocol

    7cfdcb707116d995f6e5
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 121, Requirements in this chapter
    Open official framework source
  • Measurement Authority

    GHG Protocol

    910e132e64643cfa363a
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    p.23, Chapter 3, Reporting
    Open official framework source
  • Measurement Authority

    GHG Protocol

    e39169817b6e9e05d1bf
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 137
    Open official framework source
  • Adopting Disclosure

    GRI 102: Climate Change 2025

    scope3-biogenic-co2-emissions
    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-c and 102-7-d, PDF pages 31 and 33
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e384fa88-4478-4f23-bb45-6d66e17dfa6f
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Third Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 162, Gases and units, fourth bullet
    Open official framework source
  • Measurement Authority

    PCAF Standards

    58f8de94-1bcc-4c04-b15e-ec8c6a2eea31
    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 41, COVERAGE GASES AND UNITS bullet on biogenic and non-biogenic emissions
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Reporting period used for the Scope 3 inventory

Unit meaning: Each field uses the unit stated by the Scope 3 source and must retain its method and boundary.

Table fields and units

  • Scope 3 category and activity
  • Biogenic CO2 amount
  • Unit
  • Method and emission-factor source
  • Period and boundary notes

Published dimensions

  • Scope 3 category
  • Activity or source
  • Geography
  • Reported unit

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Report the source-defined result with its stated fields and method disclosures. The 2011 Standard requires a separate public value-chain biogenic CO2 disclosure. A structured table preserves category boundaries and field-level units without conflating it with the existing direct Scope 1 biogenic metric.

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 26 August 2026

    Corporate Value Chain (Scope 3) Accounting and Reporting Standard

    Publisher
    GHG Protocol
    Edition
    2011 publication
    Locator
    PDF page 137 | Page 121, Requirements in this chapter | p.23, Chapter 3, Reporting | page 62, section 6.2, fourth paragraph | Page 61, Chapter 6 requirements | Page 64, section 6.5, paragraph 2

    Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Biogenic carbon dioxide emissions in the value chain”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

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

  • Scope 3 category and value-chain activity
  • Biogenic CO2 amount, field-level unit and reporting period
  • Calculation method, emission-factor source and boundary
  • Confirmation that the amount is reported separately from scope totals

Record-specific limitations

  • The amount must not be integrated into gross Scope 3 emissions or used to net fossil greenhouse gas emissions.
  • Field-level units and category boundaries must be retained; incompatible observations must not be aggregated.

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.