Greenhouse-gas accounting · Core

Scope 3 emissions

Also called: value-chain emissions

ELI5

Other indirect emissions across the value chain, organised into defined categories.

Used in conversation

“Which standard and reporting period govern scope 3 emissions?”

Pitch context

You will see “Scope 3 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.

Connected terms

Sources & evidence · 3

Direct term-level sources and supporting source families.