Insights
Regulation, measurement method, and category-by-category breakdowns from the Scope 3 Emissions research desk — updated every few days.
The same ton of CO2 can legally appear in multiple companies' Scope 3 inventories because Scope 3 tracks influence and accountability, not unique physical emissions.
Emission factor sources differ in regional scope, update cycles, and cost, and the choice should be a documented methodology decision, not a default.
Measurement & DataDownstream leased assets and franchises are routinely left out of Scope 3 inventories by default, not by documented analysis — and for some business models that's a material gap.
Measurement & DataA practitioner's guide to estimating end-of-life emissions when you have no idea what your customers actually do with a product.
Measurement & DataCapital goods sit on the balance sheet for years, but their Scope 3 emissions get recognized all at once — here is why, and what it means for your inventory.
Measurement & DataThe line between Scope 3 Category 4 and Category 9 isn't geography, it's who pays for the freight — and getting it wrong causes double-counting or silent gaps.
Measurement & DataSBTi's Forest, Land and Agriculture guidance creates a separate target track for companies where land-use change, not fossil fuels, drives most emissions.
Measurement & DataFor 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.
Measurement & DataHow 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.