If you’re unsure about what each Scope 3 category includes, the table below provides simple, concise descriptions for every category. This will help you understand what emissions should be reported and determine which categories are relevant to your company.
We’ve also included examples of activity data for each Scope 3 category. These examples act as a practical prompt for data collection, helping you identify the types of data you may already have, and highlighting what additional data you may need to capture.
Once you’ve explored the table, you can use our FREE online tool to identify the most appropriate Scope 3 calculation methodology based on the activity data you currently hold.
This ensures accurate reporting and helps streamline your corporate carbon footprint management.
Scope 3 emissions
Scope 3 emissions are indirect greenhouse gas (GHG) emissions that occur in a company’s value chain. They are divided into upstream and downstream emissions.
- Category 1 – 8: Upstream Scope 3 emissions
- Category 9 – 15: Downstream Scope 3 emissions.
| Scope Category | Scope Description | Types of Activity Data |
| Category 1: Purchased Goods and Services | Emissions from producing goods/services your company buys (e.g. raw materials, products, services etc.) | – Quantities or units of goods or services purchased. – Spend based data on goods or services purchased. How much you have spent on your goods and services. – Supplier-specific data which relates to the products you are purchasing. Usually in the form of Environmental Product Declarations (EPD’s). |
| Category 2: Capital Goods | Emissions from production of long-term assets like machinery, buildings, IT equipment. You can find out internally what your company has classified as a capital good. Usually under a procurement code. | – Quantities or units of goods or services purchased. – Spend based data on goods or services purchased. How much you have spent on your goods and services. – Supplier-specific data which relates to the products you are purchasing. Usually in the form of Environmental Product Declarations (EPD’s). |
| Category 3: Fuel-and-Energy Related Activity | Upstream emissions from fuel and energy not included in Scope 1 or 2 (e.g. extraction, transport of fuels). All the emissions from getting energy to you, before you use it. | – Scope 1 and 2 data used to calculate your scope 1 and 2 emissions. – Consumption data (kWh) – Litres of fuel. |
| Category 4: Upstream Transportation and Distribution | Upstream transportation and distribution covers emissions from moving goods a company purchases, from suppliers to its own operations, using third-party vehicles and logistics providers. If it was in vehicles you owned, this would be captured in scope 1. | – Distance goods are transported (km) – Weight of goods transported (tonnes or kg) – Fuel used for transportation (litres) – Number of shipments – Type of transport (road, air, sea, rail) – Spend on logistics services (£) – Warehouse energy use (kWh) – Storage duration (days). |
| Category 5: Waste Generated in Operations | Treatment and disposal of waste produced by your company. | – Types of waste (e.g., hazardous, non-hazardous, organic, recyclable, electronic) – Waste quantities (weight or volume) by type – Waste treatment/disposal methods (landfill, incineration, recycling, composting, energy recovery) – Location of waste disposal – Third-party waste management data (if outsourced). |
| Category 6: Business Travel | Employee travel for work (flights, trains, hotels etc.) (Does not include travel of employees to and from their typical place of work, this will be captured in Category 7: Employee Commuting) | – Number of flights (domestic & international) and distances – Rail travel distances and class – Car rentals or personal vehicle mileage for business trips – Hotel stays (nights, location) – Other transport modes used (taxis, buses, ferries) |
| Category 7: Employee Commuting | Daily travel of employees to and from work. | – Number of employees commuting – Mode of transport (car, bus, train, bike, walking, etc.) – Distance traveled per commute (one-way or round-trip) – Frequency of commuting (days per week/year) – Fuel type or energy source for vehicles used. |
| Category 8:Upstream Leased Assets | Emissions from leased assets not already included in Scope 1 or 2 (e.g. rented offices). | – Type of leased asset (office space, equipment, vehicles, etc.) – Area or capacity of the asset (e.g., square meters, number of vehicles) – Duration of lease (start/end dates or total years) – Energy consumption of the leased asset (electricity, heating, fuel) – Location of the leased asset (to apply region-specific emission factors). |
| Category 9: Downstream Transportation and Distribution | Transporting and distributing products after they leave your company’s control. Such as shipping/delivering to customers or third-party warehouses. In vehicles not owned or controlled by your company. | – Modes of transport used (truck, rail, ship, air) – Distances traveled by each transport mode – Volume or weight of products transported – Fuel type or energy source for each transport mode -Third-party logistics or carrier data (if outsourced). |
| Category 10: Processing of Sold Products | Emissions created when other companies process the products you sell before they reach the final customer. Includes further manufacturing or processing by another company. | – Quantity of products sold (by type or weight) – Typical processing methods used by customers – Energy consumption or fuel use in processing (if known) – Location of processing facilities (to apply region-specific emission factors) – Any third-party processing data (if outsourced) |
| Category 11: Use of Sold Products | Emissions from customers using your product, over your products lifetime. | – Quantity of products sold (by type or unit) – Expected product lifetime or usage duration – Energy or fuel consumption during product use – Usage patterns or intensity (e.g., hours of operation, load factors) – Geographic location of use (to apply region-specific emission factors) |
| Category 12: End-of-Life Treatment of Sold Products | Disposal, recycling, or landfill of your products after use. | – Quantity of products sold (by type or weight) – Expected disposal or end-of-life route (landfill, recycling, incineration, composting, etc.) – Geographic location of disposal (for region-specific emission factors) |
| Category 13: Downstream Leased Assets | Emissions from assets owned by your company but leased to others. | – Type of leased asset (e.g., equipment, vehicles, buildings) – Area, capacity, or number of leased assets – Duration of lease (start/end dates or total years) – Energy or fuel consumption of leased assets – Location of leased assets (to apply regional emission factors) – Third-party management data (if leased assets are outsourced) |
| Category 14: Franchises | (Only relevant if your company has franchises). Emissions from franchise operations not directly controlled by your company. | – Number and type of franchise units – Operational data per franchise (energy use, fuel consumption) – Location of each franchise (for region-specific emission factors) – Franchise business activity levels (sales, hours of operation, production volumes) – Third-party reporting from franchisees (if available) |
| Category 15: Investments | Emissions linked to the companies and projects your company invests in. | – Type of investment (equity, debt, project finance, funds, etc.) – Value or size of investment (monetary or shareholding %) – Investee company or project details (sector, location) – Available GHG emissions data from investees (reported or estimated) that you can request from investee. – Investment duration or holding period |