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MetricScope 3 value-chain emissions accounting

Project-based Scope 3 GHG reductions

Measurement answer

What this metric measures

Quantified greenhouse-gas reductions from discrete Scope 3 mitigation projects relative to a stated baseline, reported separately from the corporate GHG inventory.

Specification

Metric specification

Result format
Single value
Unit
tCO2e — source-defined reporting unit
Reporting basis
Reporting period in which the quantified reduction from the mitigation project is reported.
Aggregation
Sum of quantified GHG reductions from discrete Scope 3 mitigation projects, reported separately from the corporate Scope 1, Scope 2, and Scope 3 inventories.
Pillar
Environmental
Topic
Scope 3 value-chain emissions accounting
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Quantified reductions attributable to specified Scope 3 GHG mitigation projects relative to their stated baseline; excludes the corporate gross Scope 1, Scope 2, and Scope 3 inventory 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 109, preceding section 9.5 paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    7d3633b28702bed7b3ea
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PDF page 109, preceding section 9.5 paragraph
    Open official framework source
  • Measurement Authority

    GHG Protocol

    b27bcb80-87cd-463d-b1b6-f9ce66a7801a
    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 62
    Open official framework source

Value structure

Dimensions and units

Unit
tCO2e — source-defined reporting unit
Reporting basis
Reporting period in which the quantified reduction from the mitigation project is reported.

Unit meaning: Values use tCO2e under the disclosed Scope 3 method, period and boundary.

Table fields and units

  • Project
  • Scope 3 activity or category
  • Baseline
  • Project-based GHG reductions (tCO2e)

Published dimensions

  • Mitigation project
  • Scope 3 value-chain activity or category, where applicable
  • Baseline used for the project reduction calculation

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 Standard explicitly requires reductions from specific Scope 3 mitigation projects to be reported separately and excluded from the main Scope 1, Scope 2, and Scope 3 inventories. This supports a standalone, project-dimensioned reporting metric while preserving its separate treatment from gross inventory emissions.

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 109, preceding section 9.5 paragraph

    Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Project-based Scope 3 GHG reductions”.

    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.

  • Identify the specific Scope 3 mitigation project or projects.
  • Disclose the baseline relative to which the reduction is quantified.
  • Report project-based reductions separately from Scope 1, Scope 2, and Scope 3 inventory emissions.

Record-specific limitations

  • Project-based reductions are not included in the main corporate Scope 1, Scope 2, or Scope 3 inventories.
  • The reported reduction depends on the project-specific baseline and quantification approach.
  • This metric does not represent offsets, allowances, avoided emissions, project removals, or the gross Scope 3 inventory total.

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.