What are Scope 3 emissions?
Scope 3 emissions arise from value-chain activities connected to the reporting company but outside its owned or controlled operations and purchased energy. They include upstream and downstream sources, subject to the reporting boundary and applicable standard.
The GHG Protocol Corporate Value Chain Standard provides the main categorisation used by companies. Scope 3 is not simply every emission the business cannot measure yet.
What is the difference between Scope 1, Scope 2 and Scope 3 emissions?
Scope 1 covers direct emissions from sources the company owns or controls, while Scope 2 covers emissions associated with purchased energy. Scope 3 covers other indirect value-chain emissions.
| Scope | Basic boundary | Common examples |
|---|---|---|
| Scope 1 | Owned or controlled sources | Fuel burned in generators, vehicles or equipment |
| Scope 2 | Purchased energy | Purchased electricity used by the company |
| Scope 3 | Other value-chain activity | Purchased goods, logistics, business travel, product use and investments |
What are the 15 Scope 3 categories?
The GHG Protocol divides Scope 3 into fifteen categories so companies can set consistent boundaries. Categories one to eight are upstream and categories nine to fifteen are downstream.
The categories are purchased goods and services; capital goods; fuel- and energy-related activities; upstream transport; operational waste; business travel; employee commuting; upstream leased assets; downstream transport; processing of sold products; use of sold products; end-of-life treatment; downstream leased assets; franchises; and investments.
What are common Scope 3 emissions examples?
Examples include supplier production, third-party logistics, employee travel, waste treatment, the use of sold products and financed emissions. Whether an activity belongs in the inventory depends on the category boundary and the company's relationship to it.
A bank's financed emissions sit in investments, while a manufacturer's purchased materials normally sit in purchased goods and services. The label follows the activity, not the department holding the invoice.
Why are Scope 3 emissions difficult to measure?
Scope 3 is difficult because the reporting company often does not control the source, data system or measurement method. Estimates, supplier-specific information and changes in value-chain coverage can therefore affect comparability.
The hard work is boundary and data quality, not multiplication. Record the source, period, method, assumptions and review decision behind every estimate.
How should a company calculate Scope 3 emissions?
Identify relevant categories, define the minimum boundaries, collect activity or supplier data, select an appropriate method and document assumptions. Review the result for completeness, consistency and material changes before reporting it.
Do not mix supplier-specific data and generic estimates without recording which method produced each figure. The full calculation method should remain available to reviewers even when the disclosure presents a total.
What transition relief applies to first-time Nigerian reporters?
Nigeria's roadmap permits a first annual reporter to use the climate-first reliefs available under the adopted standards, including relief concerning Scope 3 disclosure in the first period. The company must document the relief it elects and prepare for the next period rather than treat omission as permanent.
Confirm the current reliefs in the FRC amended roadmap and SRG 1. The date and circumstances of first adoption matter.
Can Emvert calculate Scope 3 emissions today?
Emvert's current general capability covers Scope 1 and Scope 2; general Scope 3 capability is in development. Emvert’s Scope 3 capability is in development.
Use the current carbon accounting software page for capabilities available now.