Scope 3: indirect emissions – not owned

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. In other words, they are emissions linked to the company’s operations. They are of two types-

• Upstream Activities
• Downstream Activities

Upstream activities fall under several categories: for many companies, business travel is one of the most significant to report (e.g., air travel, rail, underground and light rail, taxis, buses and business mileage using private vehicles). Also, employee commuting gets reported as it results from the emissions that emanate from travel to and from work. It can reduce by using public transportation.

Upstream activities include;

• Waste generated
• Purchased goods and services
• Transportation and distribution
• Fuel and energy-related activities
• Capital goods

Down stream activities include;

• Investments
• Franchises
• Leased assets
• Use of sold products