Transcription of 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 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)
becoming more adept at calculating scope 1 and scope 2 emissions, as required by the Corporate Standard. As GHG accounting expertise has grown, so has the realization that significant emissions – and associated risks and opportunities – result from value chain activities not captured by scope 1 and scope 2 inventories.
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