Report GHG protocol compliant scope 3 greenhouse gas emissions from your entire value chain for your organisation
Scope 3 emissions are all indirect emissions - not included in scope 2 - that occur in the value chain of the reporting company, and are typically outside of a company’s direct control.
Scope 3 is often broken down into ‘upstream’ emissions- those that occur within a companies supply chain/before arriving at a company site- and ‘downstream’ emissions, which occur following the sale of the product or service by the reporting company. Downstream emissions are likely to be significant for some businesses but can be challenging to quantify.
Scope 3 emissions are separated into 15 categories. While Ducky currently does not have a separate endpoint dedicated to scope 3 accounting, several existing endpoints can be used to account for many scope 3 categories. The table below summarises the 15 categories in scope 3 and how the footprint can be calculated using Ducky’s existing endpoints.
When creating a scope 3 report, you are not required to report emissions in all 15 categories, only those that are most relevant for your company. This will depend greatly on what industry you are in, but for many companies Scope 3 category 1: Purchased goods and services is the majority of their footprint. However, you must justify the exclusion of any categories.
Currently, you are responsible for correctly allocating company activities to the correct Scope 3 category.
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Category |
Description |
Covered by |
|
Purchased goods and services |
All upstream emissions (cradle to gate) from the production of products purchased or acquired by reporting company |
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Capital goods |
Upstream (cradle-to-gate) emissions from the production of capital goods |
Partially covered by Convert Finance |
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Fuel-and energy-related activities (not included in scope 1 and scope 2) |
Emissions related to production of fuels and energy, purchased and consumed by the reporting company |
Not covered by current endpoints |
|
Upstream transportation and distribution |
Transportation and distribution of products purchased in the reporting year, between a company’s tier 1 suppliers and its own operations in vehicles not owned or operated by the reporting company |
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Waste generated in operations |
Includes emissions from third-party disposal and treatment of waste generated in the reporting company’s owned or controlled operations |
Not covered by current endpoints |
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Business travel |
Includes emissions from the transportation of employees for business-related activities in vehicles owned or operated by third parties, such as aircraft, trains, buses and passenger cars |
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Employee commuting |
Includes emissions from the transportation of employees between their homes and their worksites |
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Upstream leased assets |
Includes emissions from operation of assets that are leased by the reporting company and not included in the reporting company’s scope 1 or scope 2 inventories |
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Downstream transportation and distribution |
Includes emissions from transportation and distribution of products sold by the reporting company in the reporting year between the reporting company’s operations and the end consumer (if not paid for by the reporting company), in vehicles and facilities not owned or controlled by the reporting company |
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Processing of sold products |
Includes emissions from processing of sold intermediate products by third parties (e.g., manufacturers) subsequent to sale by the reporting company |
(Given data on fuel and electricity use) |
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Use of sold products |
Includes emissions from the use of goods and services sold by the reporting company in the reporting year. A reporting company’s scope 3 emissions from use of sold products include the scope 1 and scope 2 emissions of end users |
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End of life of sold products |
Includes emissions from the waste disposal and treatment of products sold by the reporting company (in the reporting year) at the end of their life |
Not covered by current endpoints |
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Downstream leased assets |
Includes emissions from the operation of assets that are owned by the reporting company (acting as lessor) and leased to other entities in the reporting year that are not already included in scope 1 or scope 2 |
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Franchises |
Includes emissions from the operation of franchises not included in scope 1 or scope 2. A franchise is a business operating under a licence to sell or distribute another company’s goods or services within a certain location |
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Investments |
Includes scope 3 emissions associated with the reporting company’s investments in the reporting year |
Not covered by current endpoints |