![]() To determine relevance, the organization can review the Scope 3 Standard’s description of each scope 3 category and consult appropriate contacts across the organization. Table 6.1 of the Scope 3 Standard provides criteria to identify relevant scope 3 activities: The first step is a relevance assessment to determine which of the 15 categories are relevant to the reporting organization. Step 1: Determine relevant scope 3 categories Overview of GHG Protocol scopes and emissions across the value chain The GHG Protocol's Corporate Value Chain (Scope 3) Accounting and Reporting Standard (“Scope 3 Standard”) presents details on all scope 3 categories and requirements and guidance on reporting scope 3 emissions.įigure 1. The organization may also be able to influence its suppliers or choose which vendors to contract with based on their practices. Although these emissions are not under the organization’s control, the organization may be able to affect the activities that result in the emissions. In addition, because scope 3 sources may represent most of an organization’s GHG emissions, they often offer emissions reduction opportunities. More organizations are reaching into their value chains to understand the full GHG impact of their operations. To fully meet GHG Protocol standards, an organization must report emissions from all relevant scope 3 categories. Scope 3 emission sources include emissions both upstream and downstream of the organization’s activities. The GHG Protocol defines 15 categories of scope 3 emissions, though not every category will be relevant to all organizations (see Figure 1). Scope 3 emissions, also referred to as value chain emissions, often represent the majority of an organization’s total greenhouse gas (GHG) emissions. The scope 3 emissions for one organization are the scope 1 and 2 emissions of another organization. Scope 3 emissions include all sources not within an organization’s scope 1 and 2 boundary. Scope 3 emissions are the result of activities from assets not owned or controlled by the reporting organization, but that the organization indirectly affects in its value chain.
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