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GHG Protocol: Scope 3 Emission Guidance

This document was developed by the World Resources Institute (WRI) and World Business Council for Sustainable Development (WBCSD) as a supplement or a companion document to a parent document, The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard.  This document helps companies calculate their scope 3 emissions by offering practical guidance.

An effective corporate climate change strategy requires a detailed understanding of a company’s greenhouse gas (GHG) emissions. Until recently, companies have focused on emissions from their own operations under scope 1 and scope 2 of the GHG Protocol. Increasingly companies understand the need to also account for GHG emissions along their value chains and product portfolios to comprehensively manage GHG-related risks and opportunities.


The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (referred to as the Scope 3 Standard), the parent document to this guidance, offers an internationally accepted method to enable GHG management of companies’ value chains. This guidance document serves as a companion to the Scope 3 Standard to offer companies practical guidance on calculating their scope 3 emissions. It provides information not contained in the Scope 3 Standard, such as methods for calculating GHG emissions for each of the 15 scope 3 categories, data sources, and worked examples.

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