Insights
Regulation, measurement method, and category-by-category breakdowns from the Scope 3 Emissions research desk — updated every few days.
For banks, asset managers, and insurers, Category 15 investments aren't one line among many — they're nearly the whole footprint, and PCAF sets the rules for counting them.
How to measure Scope 3 Categories 6 and 7, and why these small-emissions categories carry outsized visibility with employees and boards.
Measurement & DataA base year is only useful if you know when GHG Protocol principles require you to recalculate it — here's how that logic works.
Measurement & DataA practical comparison of spend-based and activity-based Scope 3 estimation methods, and where each sits on the GHG Protocol data quality hierarchy.
Measurement & DataFrom purchased goods to end-of-life treatment, each Scope 3 category has its own accounting logic. Here are all 15, with worked examples from real value chains.
Measurement & DataFor manufacturers of anything that runs on electricity or fuel, the emissions happen mostly after the sale. Here's how Category 11 accounting actually works.