GHG Protocol Corporate Value Chain (Scope 3) Standard
The GHG Protocol Scope 3 Standard (WRI and WBCSD, 2011) is the global method for measuring and reporting a company's indirect value chain emissions across fifteen upstream and downstream categories, as a supplement to the GHG Protocol Corporate Standard. Its requirements cover the five accounting principles, accounting for all scope 3 emissions to minimum category boundaries with disclosed exclusions, the gases (NF3 added by the 2013 amendment), biogenic CO2 and removals outside the scopes, financed emissions for investments, base year and recalculation duties when performance is tracked, and ten public reporting items per category.
GHG Protocol Corporate Value Chain (Scope 3) Standard is a compliance framework from International (voluntary) with 5 domains and 24 controls that map to 4 other frameworks. The largest domains are Reporting (chapter 11) – GHG Protocol Corporate Value Chain (Scope 3) Standard (9 controls), Setting the scope 3 boundary (chapter 6) – GHG Protocol Corporate Value Chain (Scope 3) Standard (6 controls), Accounting and reporting principles (chapter 4) – GHG Protocol Corporate Value Chain (Scope 3) Standard (5 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (5)
Accounting and reporting principles (chapter 4) – GHG Protocol Corporate Value Chain (Scope 3) Standard
| Code | Title |
|---|---|
| ghg-protocol-corporate-value-chain-scope-3-standard::4-ACCURACY | Chapter 4 principle: Accuracy |
| ghg-protocol-corporate-value-chain-scope-3-standard::4-COMPLETENESS | Chapter 4 principle: Completeness |
| ghg-protocol-corporate-value-chain-scope-3-standard::4-CONSISTENCY | Chapter 4 principle: Consistency |
| ghg-protocol-corporate-value-chain-scope-3-standard::4-RELEVANCE | Chapter 4 principle: Relevance |
| ghg-protocol-corporate-value-chain-scope-3-standard::4-TRANSPARENCY | Chapter 4 principle: Transparency |
Base year and tracking over time (chapter 9) – GHG Protocol Corporate Value Chain (Scope 3) Standard
| Code | Title |
|---|---|
| ghg-protocol-corporate-value-chain-scope-3-standard::9.1-BASEYEAR | 9.1 Choose a scope 3 base year and give the reasons |
| ghg-protocol-corporate-value-chain-scope-3-standard::9.3-POLICY | 9.3 Base year recalculation policy with a disclosed significance threshold |
| ghg-protocol-corporate-value-chain-scope-3-standard::9.3-RECALC | 9.3 Recalculate base year emissions on significant changes |
Reporting (chapter 11) – GHG Protocol Corporate Value Chain (Scope 3) Standard
| Code | Title |
|---|---|
| ghg-protocol-corporate-value-chain-scope-3-standard::11.1-BASEYEAR | 11.1 Base year disclosures once a base year exists |
| ghg-protocol-corporate-value-chain-scope-3-standard::11.1-BIOGENIC | 11.1 Biogenic CO2 per category reported separately |
| ghg-protocol-corporate-value-chain-scope-3-standard::11.1-DATA | 11.1 Data types, sources and data quality per category |
| ghg-protocol-corporate-value-chain-scope-3-standard::11.1-EXCLUDED | 11.1 List of exclusions with justification |
| ghg-protocol-corporate-value-chain-scope-3-standard::11.1-INCLUDED | 11.1 List of categories and activities included |
| ghg-protocol-corporate-value-chain-scope-3-standard::11.1-METHODS | 11.1 Methods, allocation and assumptions per category |
| ghg-protocol-corporate-value-chain-scope-3-standard::11.1-S12 | 11.1 Scope 1 and scope 2 report under the Corporate Standard |
| ghg-protocol-corporate-value-chain-scope-3-standard::11.1-SUPPLIER | 11.1 Share of emissions from supplier or partner data |
| ghg-protocol-corporate-value-chain-scope-3-standard::11.1-TOTALS | 11.1 Scope 3 totals by category in CO2e |
Setting the scope 3 boundary (chapter 6) – GHG Protocol Corporate Value Chain (Scope 3) Standard
| Code | Title |
|---|---|
| ghg-protocol-corporate-value-chain-scope-3-standard::6.2-ALL | 6.2 Account for all scope 3 emissions; disclose and justify exclusions |
| ghg-protocol-corporate-value-chain-scope-3-standard::6.2-BIOGENIC | 6.2 Biogenic CO2 outside the scopes but reported |
| ghg-protocol-corporate-value-chain-scope-3-standard::6.2-GASES | 6.2 Gases to account for (as amended in 2013) |
| ghg-protocol-corporate-value-chain-scope-3-standard::6.2-MINBOUND | 6.2 Account for each category to its minimum boundary (Table 5.4) |
| ghg-protocol-corporate-value-chain-scope-3-standard::6.2-REMOVALS | 6.2 Removals not included in scope 3 |
| ghg-protocol-corporate-value-chain-scope-3-standard::T5.9-INVEST | Table 5.9 Required accounting for investments (category 15) |
Standard overview, amendments and guidance – GHG Protocol Corporate Value Chain (Scope 3) Standard
| Code | Title |
|---|---|
| ghg-protocol-corporate-value-chain-scope-3-standard::AM-2013 | Amendment 2013 (scope 3 provisions): required and optional gases |
Your Compliance Coverage
If you comply with GHG Protocol Corporate Value Chain (Scope 3) Standard, you already cover:
Maps to 4 other frameworks
Coverage is not the same as your position
This page shows what GHG Protocol Corporate Value Chain (Scope 3) Standard overlaps with in general. Where your organisation actually stands, against the standard you are going for and the certifications you already hold, is a different question. Same graph and the same recorded refutations, scoped to you rather than to a pair.
The Compliance Position Diagnostic, $5,000 fixed, ten business daysWhat is GHG Protocol Corporate Value Chain (Scope 3) Standard and who does it apply to?
GHG Protocol Corporate Value Chain (Scope 3) Standard is a compliance framework from International (voluntary) with 5 domains and 24 controls. The GHG Protocol Scope 3 Standard (WRI and WBCSD, 2011) is the global method for measuring and reporting a company's indirect value chain emissions across fifteen upstream and downstream categories, as a supplement to the GHG Protocol Corporate Standard. Its requirements cover the five accounting principles, accounting for all scope 3 emissions to minimum category boundaries with disclosed exclusions, the gases (NF3 added by the 2013 amendment), biogenic CO2 and removals outside the scopes, financed emissions for investments, base year and recalculation duties when performance is tracked, and ten public reporting items per category. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does GHG Protocol Corporate Value Chain (Scope 3) Standard actually require?
GHG Protocol Corporate Value Chain (Scope 3) Standard has 24 controls organised across 5 domains. The largest domains are Reporting (chapter 11) – GHG Protocol Corporate Value Chain (Scope 3) Standard (9 controls), Setting the scope 3 boundary (chapter 6) – GHG Protocol Corporate Value Chain (Scope 3) Standard (6 controls), Accounting and reporting principles (chapter 4) – GHG Protocol Corporate Value Chain (Scope 3) Standard (5 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of GHG Protocol Corporate Value Chain (Scope 3) Standard do I already cover?
GHG Protocol Corporate Value Chain (Scope 3) Standard maps to 4 other compliance frameworks. The top mapping partners are ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3) (67% coverage), GHG Protocol (54% coverage), CDP (formerly Carbon Disclosure Project) (38% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I implement GHG Protocol Corporate Value Chain (Scope 3) Standard?
Start your GHG Protocol Corporate Value Chain (Scope 3) Standard compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about GHG Protocol Corporate Value Chain (Scope 3) Standard requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 24 controls and track your progress.
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