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Technical Guidance - Greenhouse Gas Protocol

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.

INDIRECT Scope 3 end-of-life INDIRECT CO 2 CH 4 N 2 O 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 ...

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