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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.

2O HFCs PFCs SF 6 purchased electricity, steam, heating & cooling for own use purchased goods and services capital goods fuel and energy related activities transportation and distribution waste generated in operations business travel transportation and distribution processing of sold products use of sold products end-of-life treatment of business

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