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Definition

GHG Protocol Scope 3 Standard

The GHG Protocol Scope 3 Standard sets the corporate inventory boundary and reporting rules for 15 categories of indirect emissions across a company's upstream and downstream value chain.

What is the GHG Protocol Scope 3 Standard?

The 2011 Standard supplements the GHG Protocol Corporate Standard for a company inventory of Scope 3 emissions. Chapter 5 divides the value chain into 15 upstream and downstream categories. Chapter 6 requires you to account for all Scope 3 emissions, cover the minimum activities in Table 5.4 for each category, and disclose and justify exclusions.

Why does the GHG Protocol Scope 3 Standard matter to you?

A customer may ask for a “GHG Protocol Scope 3 inventory.” Chapter 11 requires category-level totals in metric tonnes of carbon dioxide equivalent (CO2e), included and excluded activities, data and factor sources, methods, allocation choices, assumptions, and supplier-data coverage.

How does the GHG Protocol Scope 3 Standard work?

Set the company boundary, map 15 categories, apply minimum boundaries, calculate included activities, and report by category. The companion GHG Protocol Scope 3 Calculation Guidance supplies category methods, data choices, formulas, and examples after the Standard sets the inventory boundary.

What mistakes should you avoid?

  • Calculating only obvious large sources without checking all 15 categories.
  • Leaving out a category without naming and justifying the exclusion.
  • Reporting one combined Scope 3 total without category results.
  • Treating a product footprint as the company's annual Scope 3 inventory.

Is the GHG Protocol Scope 3 Standard mandatory?

Not by itself. A law, framework, contract, or questionnaire may require it. If you claim conformance, the boundary rules apply and section 11.1 requires the listed inventory information to be reported publicly.

What is the difference between the Standard and the Calculation Guidance?

The Standard sets the inventory boundary and reporting requirements. The Calculation Guidance explains each category's calculation methods, data choices, formulas, and examples.

What should you send when a customer asks for a Scope 3 inventory?

Send a 15-category table showing included activities, justified exclusions, CO2e totals, methods, factor sources, reporting period, and supporting records. Keep the calculation files.

Example

Suppose a hypothetical paper mill in Singapore maps all 15 Scope 3 categories for its 2026 inventory. It has activity or supplier data for categories 1, 3, 4, 5, 6, 7, and 9. It uses documented industry-average, proxy, or spend data for categories 2, 10, 11, and 12. It records categories 8, 13, 14, and 15 as not applicable because it leases no assets, leases no owned assets to customers, has no franchises, and holds no investments covered by the Standard.

The completeness check is 7 categories using activity or supplier data + 4 categories using secondary data + 4 justified not-applicable categories = all 15 categories assessed. Eleven categories are quantified. No emission factor is used because this example checks the inventory boundary, not an emissions calculation.

Where it comes up

GHG Protocol Scope 3 classification into 15 categories and category-level reportingCorporate Value Chain (Scope 3) Standard, Chapter 5, section 5.4 and Table 5.4Official sourceGHG Protocol full Scope 3 boundary and justified exclusionsCorporate Value Chain (Scope 3) Standard, Chapter 6, sections 6.1-6.2Official sourceGHG Protocol public reporting of category totals, data sources, methods and assumptionsCorporate Value Chain (Scope 3) Standard, Chapter 11, section 11.1Official source

Related terms

GHG Protocol

The GHG Protocol is a suite of standards for deciding which greenhouse gas emissions belong in a company inventory, classifying them as Scope 1, 2 or 3, calculating them, and reporting the methods and boundaries used.

Scope 3 Emissions

Scope 3 emissions are the indirect greenhouse gas emissions from goods, services, transport, product use, investments, and other upstream and downstream activities outside your company's Scope 1 and Scope 2 boundary.

Emission factor

An emission factor converts a measured activity, such as kilowatt-hours of electricity or litres of fuel, into greenhouse gas emissions by stating the emissions released per unit of that activity.

Scope 3 relevance criteria

Scope 3 relevance criteria help a company identify which value-chain activities need close attention by considering size, influence, risk, stakeholder concern, outsourcing, sector guidance, and other company-specific factors.

Sources

  • GHG Protocol

    The 15 categories, minimum boundaries, exclusions, category-level reporting, methods, assumptions and data-source disclosures

    2026-08-20

  • GHG Protocol

    Category-by-category calculation methods, data choices, formulas and worked examples

    2026-08-20

Last verified 2026-08-20

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GHG Protocol Scope 3 Standard Definition | Keslio