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MetricGreenhouse gas removals

Value chain GHG removals reported separately from Scope 3

Measurement answer

What this metric measures

Reports greenhouse gas removals associated with the value chain as a separate quantity, excluding those removals from Scope 3 emissions.

Specification

Metric specification

Result format
Single value
Unit
CO2e — source-defined reporting unit
Reporting basis
Reporting period
Aggregation
Total value chain GHG removals reported separately
Pillar
Environmental
Topic
Greenhouse gas removals
Controlled domain
Climate and greenhouse gases
Entity type
Metric

Reporting boundary

Greenhouse gas removals associated with the value chain; excluded from Scope 3 emissions and reported separately in the public report

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
    page 62, section 6.2, final sentence
    Open official framework source
  • Measurement Authority

    GHG Protocol

    f5f847dd49e37edbd65c
    Publisher
    GHG Protocol
    Edition
    2011 publication
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 62, section 6.2, final sentence
    Open official framework source
  • Measurement Authority

    GHG Protocol

    3416e4fb3a39388f9601
    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 83, Requirement 20.GS
    Open official framework source
  • Measurement Authority

    GHG Protocol

    5370ab77843dc7f4a8a4
    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

    f027661c822becb11620
    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 69, Requirement 19, Operational boundary
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    03b5f39c0da67fc37e8d
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 15, paragraph 2
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    17318f02b0d9d40adb07
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 23, Figure 4.1-1, Measurement
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    17b9c7f237e27c06fb47
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 14, paragraph 5
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    bcc8737a0e0ed80f0ab5
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 16, paragraph preceding "Emissions metrics in the context of insurance-associated emissions"
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    c34bbe08306d3984e27a
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 26, Measurement paragraph
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    d1294839332c9c2052d7
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Page 105, Insurance-associated emission removals and avoided emissions
    Open official framework source
  • Adopting Disclosure

    PCAF Standards

    e59fe48f4685c73cb325
    Publisher
    Partnership for Carbon Accounting Financials
    Edition
    Second Edition, December 2025
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 106, emissions removals and avoided emissions paragraph
    Open official framework source
  • Measurement Authority

    PCAF Standards

    b893ee77-f345-4ba1-b01c-48a1e479be83
    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 21, section 4.1, Table 4-1, Measurement
    Open official framework source
  • Measurement Authority

    PCAF Standards

    bd0d3a54-f8a6-458d-98d8-6241e77f91b6
    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 42, AVOIDED EMISSIONS AND EMISSION REMOVALS
    Open official framework source

Value structure

Dimensions and units

Unit
CO2e — source-defined reporting unit
Reporting basis
Reporting period

Unit meaning: Values use CO2e under the disclosed Scope 3 method, period and boundary.

Published dimensions

  • Removal type, where separately identified

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 source expressly permits separate public reporting of value chain GHG removals while requiring that they not be included in Scope 3. This is a standalone quantitative outcome distinct from gross Scope 3 emissions and from the shortlisted project-level removals-and-storage disclosure, whose project attribution and storage/reversal structure are not evidenced here.

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
    page 62, section 6.2, final sentence

    Supports: The official GHG Protocol source supports the identity, boundary and method basis of “Value chain GHG removals reported separately from Scope 3”.

    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.

  • State that the removals are reported separately from Scope 3 emissions.
  • Describe the removal type when relevant, such as biological sequestration.

Record-specific limitations

  • Greenhouse gas removals, including biological sequestration, must not be included in Scope 3 emissions.
  • The Standard states that removals may be reported separately; it does not establish this result as part of the gross Scope 3 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.