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Corporate Value Chain

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Corporate Value Chain (Scope 3) accounting and reporting StandardSupplement to the GHG Protocol Corporate accounting and reporting Standard CO2CH4SF6N2OHFCsPFCspurchased electricity, steam, heating & cooling for own usepurchased goods and servicescapital goodsfuel and energy related activities transportation and distributionwaste generated in operationsbusiness traveltransportation and distributionprocessing of sold productsuse of sold productsend-of-life treatment of sold productsleased assetsfranchisesemployee commutingleased assetsinvestmentscompany facilitiescompany vehicles[02] Corporate Value Chain (Scope 3) accounting and reporting StandardGHG Protocol TeamPankaj Bhatia, World Resources InstituteCynthia Cummis, World Resources InstituteAndrea Brown, World Business Council for Sustainable DevelopmentDavid Rich, World Resources InstituteLaura Draucker, World Resources InstituteHolly Lahd, World Resources InstituteSteering CommitteeGerald Rebitz

1.3 Relationship to the GHG Protocol Corporate Standard The GHG Protocol Scope 3 Standard is a supplement to the GHG Protocol Corporate Accounting and Reporting Standard, Revised Edition (2004) and should be used in conjunction with it. The Corporate Standard – first launched in 2001 and revised in 2004 – has been widely

  Standards, Reporting, Accounting, 3 standard, Accounting and reporting standard

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