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MetricClimate and greenhouse gas emissions

Total Scope 3 Category 15 greenhouse gas emissions

Measurement answer

What this metric measures

Total Scope 3 Category 15 greenhouse gas emissions report the gross greenhouse gas emissions for investments included in the reporting entity’s Category 15 boundary. The total remains distinct from the financed-emissions subtotal disclosed within it.

Specification

Metric specification

Result format
Single value
Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Annual reporting period aligned with the related financial statements
Aggregation
Sum non-overlapping, method-compatible investment-emissions observations within the declared Scope 3 Category 15 boundary.
Pillar
Environmental
Topic
Climate and greenhouse gas emissions
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

The reporting entity’s complete Scope 3 Category 15 investments population when Category 15 is included in its Scope 3 measurement. Preserve the organizational boundary, investment and financial-activity populations, exclusions, funded or undrawn exposure treatment and greenhouse-gas method used for the reporting period.

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

    IFRS S2 GHG Emissions Amendments (December 2025)

    scope-3-category-15-total-emissions
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    December 2025 amendments to IFRS S2 and consequential SASB amendments; effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    IFRS S2 paragraph 29C — Category 15 total; PDF pages 6; printed pages 5
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    Source evidence
    Publisher
    UK Department for Business and Trade
    Edition
    UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Paragraphs 29(a)(vi), 29A–29C and B61–B63A
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    scope-3-category-15-total
    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
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    UK SRS S2 paragraph 29C
    Open official framework source

Value structure

Dimensions and units

Unit
Metric tonnes of carbon dioxide equivalent (tCO₂e)
Reporting basis
Annual reporting period aligned with the related financial statements

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

Published dimensions

  • Scope 3 category: Category 15 investments
  • Investment or financial-activity class
  • Reporting entity and organizational boundary
  • Reporting period
  • Greenhouse-gas measurement method and GWP edition
  • UK SRS S2 edition and relief status

Calculation method

Formula information

Status
Specified
Formula type
Sum

Formula

T₁₅ = ΣEᵢ

Sum each non-overlapping, method-compatible investment-emissions observation included in the reporting entity’s Category 15 boundary. The separately reported financed-emissions subtotal is contained within T₁₅ and is not added a second time.

Variables

SymbolVariableDefinitionUnit
Eᵢincluded Category 15 emissions observationEach compatible greenhouse gas emissions observation for an investment or financial activity included in the declared Category 15 population.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 31 August 2026

    UK SRS S2 Climate-related Disclosures

    Publisher
    UK Department for Business and Trade
    Edition
    UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)
    Locator
    Paragraphs 29(a)(vi), 29A–29C and B61–B63A

    Supports: The final issued UK SRS S2 requires the total greenhouse gas emissions for Scope 3 Category 15 and the financed-emissions subtotal included within that total when Category 15 is part of the reported Scope 3 measure.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)

  • Reporting entity, reporting period and organizational boundary
  • Category 15 investment population, financial activities, asset classes, inclusions and exclusions
  • Total Category 15 emissions and the financed-emissions subtotal included within that total
  • Greenhouse-gas measurement method, estimation approach, data sources and GWP edition
  • Applicable UK SRS S2 edition, voluntary or regulatory application basis and transition reliefs

Record-specific limitations

  • The total is required only when Category 15 is included in the reporting entity’s Scope 3 measure.
  • The financed-emissions amount is a separately disclosed subtotal within this total and must not be added to the total again.
  • Differences in investment population, asset-class methods, exclusions, estimates, data quality and GWP editions limit comparability.
  • Voluntary UK SRS availability does not establish a mandatory UK reporting population or effective date.

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.