Greenhouse-gas accounting · Core

Upstream emissions

Also called: upstream Scope 3

ELI5

Value-chain emissions associated with purchased inputs and activities before the organisation's operations.

Used in conversation

“The number is useful only if everyone calculates upstream emissions the same way.”

Pitch context

You will see “Upstream 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.