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Technical Guidance

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.

Isabel Bodlak, Allianz SE Arturo Cepeda, Artequim.com Ltd George Vergoulas, Arup Nicola Paczkowski, BASF SE Will Schreiber, Best Food Forward ... 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

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