Resources
The full category reference, in plain language. Every Scope 3 inventory is built from these fifteen — the work is figuring out which ones actually matter for your business.
Embodied emissions in everything a company buys, from raw materials to office supplies. Usually the largest single Scope 3 category.
Embodied emissions in equipment, machinery, buildings, and vehicles a company purchases, amortised over the asset's use.
Upstream emissions of fuels and electricity used, not already counted in Scope 1 or 2 — extraction, refining, and transmission losses.
Emissions from third-party logistics moving goods to the company, and between the company's own facilities.
Emissions from treatment and disposal of waste produced at the company's own sites.
Emissions from employee travel for business purposes in vehicles not owned by the company — flights, trains, rental cars, hotels.
Emissions from employees travelling between home and work.
Emissions from operating assets a company leases but does not report under Scope 1/2.
Emissions from transporting sold products to customers, when not paid for by the reporting company.
Emissions when a company sells an intermediate product that a downstream party processes further.
Emissions from customers using the products a company sells over their lifetime. Frequently the single largest category for manufacturers of anything that runs on energy or fuel.
Emissions from disposing of or recycling products at the end of their useful life.
Emissions from assets a company owns and leases to others, not already in Scope 1/2.
Emissions from the operations of franchisees, for companies operating a franchise model.
Emissions associated with a company's investments — primarily relevant to financial institutions, private equity, and holding companies.