Scope 3 Emissions
Scope 3 covers the indirect emissions in your value chain, from your suppliers to your customers. We screen all 15 GHG Protocol categories, measure the ones that matter for you and connect them to a reduction plan.
Overview
What are Scope 3 emissions?
Scope 3 includes every indirect emission outside Scope 1 and 2: the raw materials and services you buy, freight, business travel, and the use and end of life of the products you sell. The GHG Protocol Scope 3 Standard groups them into 15 categories.
In most sectors this is where the bulk of the footprint sits. According to a 2024 CDP and BCG analysis, the supply chain emissions companies report to CDP are on average 26 times their operational (Scope 1 and 2) emissions. Scope 3 is also the hardest to measure, because most of the data lives in suppliers' and customers' systems.
Under the SBTi Corporate Near-Term Criteria, if relevant Scope 3 emissions are 40% or more of total Scope 1, 2 and 3 emissions, Scope 3 must be included in the target, and those targets must cover at least 67% of total Scope 3. That is why it matters to show clearly which categories rest on primary data and which still rely on average or spend data.
- All 15 categories
- Supplier data program
- Built for SBTi criteria
Categories
The 15 GHG Protocol Scope 3 categories
The standard groups categories 1–8 as upstream and 9–15 as downstream. We screen each one for relevance and record in writing why any category is excluded.
Upstream (1–8) 8
- 01Purchased goods and services
- 02Capital goods
- 03Fuel- and energy-related activities
- 04Upstream transportation and distribution
- 05Waste generated in operations
- 06Business travel
- 07Employee commuting
- 08Upstream leased assets
Downstream (9–15) 7
- 09Downstream transportation and distribution
- 10Processing of sold products
- 11Use of sold products
- 12End-of-life treatment of sold products
- 13Downstream leased assets
- 14Franchises
- 15Investments
Framework
The GreenGoldTech Scope 3 framework
Five modules that take a value chain from an empty spreadsheet to a measured footprint you can reduce.
Category screening and materiality assessment
Before any effort goes into data collection, we establish which of the 15 categories are large for your business.
- Relevance screening of all 15 categories
- Spend-based first pass to size each category
- Materiality thresholds set with business units
- Prioritized measurement plan
Data collection and calculation
We calculate each category with the most accurate method its data allows.
- Supplier-specific (primary) data
- Spend-based and average-data methods
- Activity-based calculation where quantities are known
- Written methodology for each category
Supplier engagement and data quality improvement
We replace estimates with measured data, one supplier at a time.
- Supplier surveys and onboarding
- Data quality score per supplier and category
- Calculation support for smaller suppliers
- Gradual shift from proxy to primary data
Reporting and multi-framework disclosure
One Scope 3 dataset, mapped to every framework that asks for it.
- GHG Protocol Scope 3 Standard
- CSRD/ESRS E1 disclosure
- CDP climate change questionnaire
- SBTi criteria and IFRS S2 (TSRS) disclosure
Reduction strategy and value chain decarbonization
We turn hotspots into concrete decisions that procurement and product teams can act on.
- Hotspot analysis across categories
- Supplier reduction targets
- Carbon criteria added to procurement policy
- Product design and circularity options
Fifteen categories, one inventory.
From first screening to value chain reduction.
Industries
Sectors where Scope 3 dominates
Businesses whose footprint is driven more by the value chain than by their own sites.
- Textiles and apparel
- Food and agriculture
- Retail and FMCG
- Manufacturing and automotive supply chains
- Technology
- Financial services
Why GreenGoldTech
A Scope 3 inventory that goes beyond spend-based estimates
Multiplying spend by an emission factor is only the first step. The real work is getting the number precise enough to set targets against and defend in independent verification.
Every category is screened
All 15 categories are assessed, including the inconvenient ones. The screening logic and the reasons for any exclusion stay on record.
Suppliers stay engaged
Instead of a one-off questionnaire, we run a supplier data program whose coverage and quality improve every year.
Data quality is scored
Each category carries a quality score, so you can see which figures can support a target and which cannot yet.
Documented for verification
Methodology, data sources and assumptions are recorded per category and can go straight to a third-party verifier.
Hotspots turn into decisions
Measurement is the starting point. The output is a reduction plan tied to procurement, product and logistics decisions.
Next step
Let's start your Scope 3 screening
We'll run a quick screening of all 15 categories, identify what is actually large in your value chain and build the measurement plan from there.