Publication: 25. Lipiec 2023 ktpe_newsdate_updated: 25. Kwiecień 2024

what are Scope 3 emissions?

 

Indirect Scope 3 GHG emissions are a consequence of the operations of the undertaking but occur at sources owned or controlled by another company. Scope 3 GHG emissions are all indirect emissions (not included in scope 2) that occur in the value chain of the reporting company, including both upstream and downstream emissions. (GHG Protocol, “A corporate accounting and reporting standard”, Glossary, 2004); Scope 3 GHG emissions are considered as estimated emissions in comparison with Scope 1 and 2 as their calculation is based on a combination of methods and primary and secondary data ranging from precise figures (supplier-specific or sites-specific methods) to extrapolated figures (average-data or spend-based methods).