Transcription of Technical Guidance
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Technical Guidance for Calculating Scope 3 Emissions Supplement to the Corporate Value Chain (Scope 3)Accounting & Reporting StandardCO2CH4SF6N2 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(version )This document was developed in partnership with the Carbon Trust. GHG Protocol and Carbon Trust TeamMartin Barrow, Carbon TrustBenedict Buckley, World Resources InstituteTom Caldicott, Carbon TrustTom Cumberlege, Carbon Trust John Hsu, Carbon TrustScott Kaufman, Carbon TrustKevin Ramm, Carbon TrustDavid Rich, World Resources InstituteWill Temple-Smith, Carbon TrustWorld Resources Institute ContributorsCynthia Cummis, World Resources InstituteLaura Draucker, World Resources InstituteSofia Khan, World Resources Institute Janet Ranganathan, World Resources InstituteMary Sotos, World Resources InstituteCopyright World Resources Institute & World Business Council for Sustainable D
for providing written comments on an earlier draft of this document: Gorm Kjærbøll, AB Electrolux Katrina Destree Cochran, Alcatel-Lucent Isabel Bodlak, Allianz SE Arturo Cepeda, Artequim.com Ltd George Vergoulas, Arup Nicola Paczkowski, BASF SE Will Schreiber, Best Food Forward Ricardo Teixeira and Sara Pax, Bluehorse Associates
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