GHG Protocol Scope 3 - indirect value-chain emissions across 15 CATEGORIES per the Corporate Value Chain (Scope 3) Standard 2011. 8 UPSTREAM CATEGORIES: (1) PURCHASED GOODS AND SERVICES - cradle-to-gate emissions of products and services purchased; typically largest Scope 3 source; (2) CAPITAL GOODS - cradle-to-gate emissions of capital goods purchased + amortized over useful life or expense year; (3) FUEL- AND ENERGY-RELATED ACTIVITIES NOT IN SCOPE 1 OR 2 - upstream emissions of purchased fuels + electricity + transmission and distribution losses + WTT (well-to-tank); (4) UPSTREAM TRANSPORTATION AND DISTRIBUTION - emissions from transportation + distribution of purchased products + outbound logistics paid by reporting company; (5) WASTE GENERATED IN OPERATIONS - disposal + treatment of waste; (6) BUSINESS TRAVEL - employee business travel by air + rail + road + sea; (7) EMPLOYEE COMMUTING - employee transportation to + from work; (8) UPSTREAM LEASED ASSETS - emissions from leased-in assets reported as Scope 3 by lessee. 7 DOWNSTREAM CATEGORIES: (9) DOWNSTREAM TRANSPORTATION AND DISTRIBUTION - emissions from transportation + distribution of sold products + reverse logistics + customer logistics; (10) PROCESSING OF SOLD PRODUCTS - intermediate-product processing by customer; (11) USE OF SOLD PRODUCTS - emissions from product use by end consumer; OFTEN LARGEST Scope 3 source for product manufacturers; (12) END-OF-LIFE TREATMENT OF SOLD PRODUCTS - waste disposal + recycling + landfill + incineration; (13) DOWNSTREAM LEASED ASSETS - emissions from leased-out assets reported as Scope 3 by lessor; (14) FRANCHISES - franchisee operations; (15) INVESTMENTS - portfolio emissions from financed investments + including equity + debt + project finance + insurance underwriting (financed emissions per PCAF for financial sector). MATERIALITY THRESHOLD: typically report categories representing >1% or >5% of total Scope 3 + disclose exclusions + rationale.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.