Scope 3 Emissions

Scope 3 emissions are all indirect emissions (not included in Scope 2) that occur in the value chain of the reporting company, including both upstream and downstream emissions.  

Emissions along the value chain often represent a company's biggest greenhouse gas impacts, which means that companies have been missing out on significant opportunities for improvement. 

Some businesses have found that value chain emissions comprise of more than 90 percent of the company's total emissions. Developing a full GHG emissions inventory , incorporating Scopes 1,2 and 3 emissions, enables companies to understand their full value chain and to focus their efforts on the greatest GHG reduction opportunities.

SECR GHG Scope 3 emission supply chain

Upstream activities

  • Business travel

  • Employee commuting

  • Waste generated in operations

  • Purchased goods and services

  • Fuel and energy related activities

  • Capital goods

  • Upstream transportation and distribution

  • Upstream leased assets

Downstream activities

  • Downstream transportation and distribution

  • Processing of sold products

  • Use of sold products

  • End-of-life treatment of sold products

  • Franchises

  • Investments

  • Downstream leased assets