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
- Scope 2 emissionsScope 2 covers purchased energy; Scope 3 covers other value-chain emissions outside Scope 1 and Scope 2.
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