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Technical Guidance

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Technical Guidance for Calculating Scope 3 Emissions Supplement to the Corporate Value Chain (Scope 3)Accounting & Reporting StandardCO2CH4SF6N2OHFCsPFCspurchased 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(version )

products end-of-life treatment of sold products employee leased assets franchises commuting leased assets investments company facilities company vehicles CO 2 CH 4 N 2 O HFCs PFCs SF 6 purchased electricity, steam, Technical Guidance for Calculating Scope 3 Emissions • • • •

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