Greenhouse-gas accounting · Core
Downstream emissions
Also called: downstream Scope 3
ELI5
Value-chain emissions associated with distribution, use and end-of-life after the organisation's operations.
Used in conversation
“The number is useful only if everyone calculates downstream emissions the same way.”
Pitch context
You will see “Downstream emissions” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenhouse-gas accounting.
Why it matters: In greenhouse-gas accounting, the reporting boundary, method, period and evidence can materially change the claim.
Caution
State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.
Sources & evidence · 3
Direct term-level sources and supporting source families.
- GHG Protocol — Standards and GuidanceDirect source · institutional · checked 2026-08-16
- IFRS Foundation / International Sustainability Standards Board — IFRS S1 and IFRS S2 Sustainability Disclosure StandardsDirect source · primary · checked 2026-08-16
- International Organization for Standardization — ISO Net Zero Guidelines and related workSupporting source family · institutional · checked 2026-08-16