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Definition

Scope 3 Category 9: Downstream transportation and distribution

Scope 3 Category 9 covers emissions from transporting, storing and retailing products after sale in assets you do not own or control, excluding outbound services your company buys, which belong in Category 4.

What is Scope 3 Category 9: Downstream transportation and distribution?

Category 9 covers third-party Scope 1 and Scope 2 emissions from transport, storage and retail after product sale. It includes freight in assets you do not own or control. See where it sits within Scope 3 emissions.

Why does Scope 3 Category 9 matter to you?

CDP 2026 Question 7.8 asks for gross global Scope 3 emissions and explanations for exclusions. A customer may ask for your Category 9 total, method and records. Putting customer-paid freight in Category 4 can double count it; omitting post-sale storage can understate it.

How is Scope 3 Category 9 calculated?

For transport, use carrier fuel when available. Otherwise, multiply the shipment's tonnes by its kilometres and a factor for the transport mode; use spend only as a fallback. Allocate storage and retail energy by floor area, volume or time. For an intermediate product, count transport to the end consumer when its eventual use is known, or to the business customer when it is not.

What mistakes should you avoid?

  • Including outbound freight your company buys; that service belongs in Category 4.
  • Counting fuel from vehicles your company owns or controls here instead of Scope 1.
  • Using sales revenue as freight spend, or applying one distance to every customer without recording the estimate.

Is Category 9 the same as Category 4?

No. Category 4 includes transport services your company purchases, including paid outbound delivery. Category 9 includes post-sale transport and distribution purchased by another party.

Does Category 9 cover every freight-forwarding service?

No. Tie the calculation to products sold and identify who purchased each transport leg. If your company buys the carrier service, that leg is Category 4.

What records should you collect?

Keep the period, products sold, tonnes, destinations, transport legs, modes, kilometres, carrier fuel, load share, storage days, allocation method and factor source.

Example

Suppose an Indonesian freight forwarder also sells reusable cargo crates. For this screening example, assume the converted invoice value is USD 3,500 in 2022 purchaser prices for a third-party road-freight service that moved only those sold crates from the forwarder's depot to the customer's warehouse. Because the customer, not the forwarder, bought the post-sale transport, the forwarder screens it in Category 9.

The published Keslio factor is 0.595 kg CO2e per 2022 USD purchaser price for general freight trucking, based on the United States economy and published in 2024 by the U.S. EPA Office of Research and Development in Supply Chain Greenhouse Gas Emission Factors v1.3 by NAICS-6. The calculation is USD 3,500 x 0.595 kg CO2e/2022 USD = 2,082.5 kg CO2e, then 2,082.5 / 1,000 = 2.0825 metric tonnes CO2e.

The forwarder records that the US spend factor is a screening proxy for Indonesian transport and replaces it with carrier fuel, distance and mode data or an Indonesia-representative factor when available. The result covers this post-sale road-freight service only.

Where it comes up

Related terms

Sources

  • GHG Protocol

    Category 9 boundary, included transport and distribution activities, intermediate-product treatment, and fuel-based, distance-based, spend-based, site-specific and average-data methods

    2026-08-20

  • CDP

    2026 full Question 7.8 and SME Question 20.7 on gross global Scope 3 emissions and exclusions

    2026-08-20

  • U.S. Environmental Protection Agency

    The v1.3 general freight trucking spend factor used as a disclosed US-economy screening proxy in the Indonesia example

    2026-08-20

Last verified 2026-08-20

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Scope 3 Category 9: Downstream transportation and distribution Definition | Keslio