Scope 3 categories

The Greenhouse Gas Protocol divides Scope 3 emissions into 15 categories covering upstream and downstream activities. These categories provide a structured framework to help companies identify, organise and report indirect emissions across their value chain.

Upstream categories

1. Purchased goods and services
2. Capital goods
3. Fuel and energy related activities not included in Scope 1 or Scope 2
4. Upstream transportation and distribution
5. Waste generated in operations
6. Business travel
7. Employee commuting
8. Upstream leased assets

Downstream categories

1. Downstream transportation and distribution
2. Processing of sold products
3. Use of sold products
4. End of life treatment of sold products
5. Downstream leased assets
6. Franchises
7. Investments

Not all 15 categories apply to every company. Companies should assess each category to determine its relevance to their activities and value chain. Categories that do not apply can be reported as “not applicable”. Any exclusions must be clearly disclosed and justified, and significant sources of Scope 3 emissions should not be omitted.

For more details on the Scope 3 categories we report on, please refer to the bematrix Sustainability Report.