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Corporate Value Chain

Corporate Value Chain (Scope 3) Accounting and Reporting StandardSupplement to the GHG Protocol Corporate Accounting and Reporting Standard CO2CH4SF6N2 OHFCsPFCspurchased 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 Rebitzer, Amcor Topping, Frances Way, Carbon Disclosure Project (CDP)Graham Sinden, The Carbon TrustH.

s s eam, wn use purchased goods and vices capital goods fuel and ed activities transportation and distribution ed in e operations business el transportation ... Summary of Steps and Requirements 18 4. Accounting and Reporting Principles 22 5. Identifying Scope 3 Emissions 26 6. Setting the Scope 3 Boundary 58 7.

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