e co mp m lo m ye ut e in g ed as le ts se as t an ran d sp di or st ta rib ti ut on io n ts en tm in ve s ge w a op ner ste er ate at d io in ns p go urch se ods ase rv an d ice d s bu s tr ine av ss el ca go pit od al s co ve mp hi an cl y es f er uel ac gy and tiv rel iti at es ed en ed as le ts se as 4 CH s ise ch an fr e tr nd so eat -of ld m -li pr en fe od t o uc f ts co fa mp cil an iti y es p he urc at ha in se g d & el co ec ol tr in ici g ty fo , s r o te w am n us , e 2 CO O Supplement to the Corporate Value Chain (Scope 3) Accounting & Reporting Standard us pr e of od s uc old ts t an ran d sp di or st ta rib ti ut on io n 2 N p so roc ld ess pr in od g uc of ts H FC s PF Cs 6 SF Technical Guidance for Calculating Scope 3 Emissions (version 1.0) This document was developed in partnership with the Carbon Trust. GHG Protocol and Carbon Trust Team Martin Barrow, Carbon Trust Benedict Buckley, World Resources Institute Tom Caldicott, Carbon Trust Tom Cumberlege, Carbon Trust John Hsu, Carbon Trust Scott Kaufman, Carbon Trust Kevin Ramm, Carbon Trust David Rich, World Resources Institute Will Temple-Smith, Carbon Trust World Resources Institute Contributors Cynthia Cummis, World Resources Institute Laura Draucker, World Resources Institute Sofia Khan, World Resources Institute Janet Ranganathan, World Resources Institute Mary Sotos, World Resources Institute Copyright © World Resources Institute & World Business Council for Sustainable Development, 2013 Acknowledgments The GHG Protocol is grateful to the following people and organizations for providing written comments on an earlier draft of this document: Gorm Kjærbøll, AB Electrolux Katrina Destree Cochran, Alcatel-Lucent Isabel Bodlak, Allianz SE Arturo Cepeda, Artequim.com Ltd George Vergoulas, Arup Nicola Paczkowski, BASF SE Will Schreiber, Best Food Forward Ricardo Teixeira and Sara Pax, Bluehorse Associates Marshall Chase, BSR Clean Cargo Working Group Frances Way, Carbon Disclosure Project Peggy Foran, The Climate Registry Christopher Gleadle, The CMG Consultancy Michael Van Brunt, Covanta Energy Corporation Dr. Klaus Hufschlag and Patric Pütz, Deutsche Post DHL Rob Rouse, The Dow Chemical Company Dawn Rittenhouse, DuPont Chris Brown and Bernhard Grünauer, E.ON AG Corinne Reich-Weiser, Enviance Daniel Hall, ForestEthics Concepción Jiménez-González, GlaxoSmithKline Thaddeus Owen, Herman Miller Don Adams, Keystone Foods Dr. John Andrews, Landcare Research Maria Atkinson, Lend Lease Sustainability Solutions Jordi Avelleneda and Mads Stensen, Maersk Line and Damco David B. Goldstein, Natural Resources Defense Council Johannes Partl and Duncan Noble, PE International and Five Winds International Jorge Alberto Plauchu Alcantara, Plauchu Consultores Nick Shufro, PricewaterhouseCoopers LLP William Lau, SGS-CSTC Standards Technical Services Co., Ltd Zoltán Hajdu, Soltub Ltd. Erika Kloow, TetraPak Yoshikazu Kato, The Japanese Gas Association Yutaka Yoshida, Tokyo Gas Co., Ltd. Alice Douglas, UK Department of Environment, Food and Rural Affairs (Defra) Matt Clouse, John Sottong, and Jesse Miller, U.S. Environmental Protection Agency Bryan Steverson, U.S. General Services Administration Keith James, Waste & Resources Action Programme (WRAP) Nisitha Dasanayake Technical Guidance for Calculating Scope 3 Emissions [03] Table of Contents Introduction 05 CATEGORIES 1: Purchased Goods and Services 20 2: Capital Goods 36 3: Fuel- and Energy-Related Activities Not Included in Scope 1 or Scope 2 38 4: Upstream Transportation and Distribution 49 5: Waste Generated in Operations 72 6: Business Travel 81 7: Employee Commuting 87 8: Upstream Leased Assets 94 9: Downstream Transportation and Distribution 102 10: Processing of Sold Products 106 11: Use of Sold Products 113 12: End-of-Life Treatment of Sold Products 125 13: Downstream Leased Assets 128 14: Franchises 130 15: Investments 136 APPENDICES A: Sampling 153 B: Scenario uncertainty in calculating emissions from the use of sold products 158 C: Calculating emissions intensity metrics 160 D: Calculation formula summary tables 162 Technical Guidance for Calculating Scope 3 Emissions [04] Introduction A n effective corporate climate change strategy requires a detailed understanding of a company’s greenhouse gas (GHG) emissions. Until recently, companies have focused on emissions from their own operati