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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. 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 I

Accounting & Reporting Standard CO 2 CH 4 SF 6 N 2 O 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 and distribution processing of sold products use of sold products-life treatment of sold products franchises yee ommuting leased assets ...

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