Scope 3 Emissions

Scope 3 emissions are all indirect emissions – not included in scope 2 – that occur in the value chain of the reporting company, including emissions from both upstream and downstream activities.

Scope 3 emissions are separated into 15 categories:

1. Purchased goods and services

2. Capital goods

3. Fuel- and energy-related activities

4. Upstream transportation and distribution

5. Waste generated in operations

6. Business travel

7. Employee commuting

8. Upstream leased assets

9. Downstream transportation and distribution

10. Processing of sold products

11. Use of sold products

12. End-of-life treatment of sold products

13. Downstream leased assets

14. Franchises

15. Investments

The diagram below demonstrates the different aspects included in Scopes 1, 2 and 3 emissions: