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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 )

n effective corporate climate change strategy requires a detailed under-standing of a company’s greenhouse gas (GHG) emissions Until . recently, companies have focused on emissions from their own operations under scope 1 and scope 2 of the …

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