GHG-PROTOCOL-SCOPE-3

Scope 3 Standard 15 categories 70-90% footprint.

Définition

Scope 3 15 categories : Upstream (1-8) : (1) Purchased goods + services, (2) Capital goods, (3) Fuel + energy related activities, (4) Upstream transportation + distribution, (5) Waste generated in operations, (6) Business travel, (7) Employee commuting, (8) Upstream leased assets. Downstream (9-15) : (9) Downstream transportation + distribution, (10) Processing of sold products, (11) Use of sold products (typically largest category for product manufacturers), (12) End-of-life treatment of sold products, (13) Downstream leased assets, (14) Franchises, (15) Investments (typically largest for financial institutions). Calculation methods : (a) Spend-based ($spend x emission factor by industry, low accuracy), (b) Average-data (industry average emission factor x physical units, medium accuracy), (c) Hybrid (combine spend + activity data), (d) Supplier-specific (actual emission data from supplier, highest accuracy). Adoption : ~50% large enterprises 2024 publish Scope 3, mandatory CSRD EU 2025+ + SEC Climate Disclosure Rule 2024 (controversy).

Origine

GHG Protocol Scope 3 Standard publie 2011 par WRI + WBCSD ; technical updates 2013 ; revised draft 2025 expected ; mandatory disclosure CSRD EU 2025+ + ISSB IFRS S2 globally.

Exemple en contexte

Apple Scope 3 ~22M tCO2e 2023 detail : category 1 Purchased goods + services ~70% (semiconductor manufacturing TSMC + Samsung etc.), category 11 Use of sold products ~25% (iPhone + Mac electricity consumption customers), category 4 Upstream transportation ~5%, Apple commits Supplier Clean Energy Program 100% suppliers renewable 2030.

Termes liés

• Carbon Accounting Standard — framework parent.