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Report scope 3 GHG emissions

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.


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

Convert Finance

Convert Food & Drink

Convert Goods & Services

Capital goods

Upstream (cradle-to-gate) emissions from the production of capital goods

Partially covered by Convert Finance

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

Convert Transport

Report Scope 2

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

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

Convert Transport

Employee commuting

Includes emissions from the transportation of employees between their homes and their worksites

Convert Transport

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

Report Scope 1

Report Scope 2

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

Convert Transport

Report Scope 2

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

Report Scope 1

Report Scope 2

(Given data on fuel and electricity use)

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

Report Scope 1

Report Scope 2

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

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

Report Scope 1

Report Scope 2

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

Report Scope 1

Report Scope 2

Investments

Includes scope 3 emissions associated with the reporting company’s investments in the reporting year

Not covered by current endpoints