{"id":3690,"date":"2024-01-03T11:10:00","date_gmt":"2024-01-03T11:10:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=3690"},"modified":"2026-02-24T15:32:03","modified_gmt":"2026-02-24T15:32:03","slug":"koolstofboekhouding-reikwijdte-3","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/nl\/blog\/carbon-accounting-scope-3\/","title":{"rendered":"Scope 3: what emissions are taken into account?"},"content":{"rendered":"<div id=\"bsf_rt_marker\"><\/div>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3690\" class=\"elementor elementor-3690\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8c0a35 e-flex e-con-boxed e-con e-parent\" data-id=\"a8c0a35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d07e16 elementor-widget elementor-widget-heading\" data-id=\"5d07e16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Introduction\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48d0f57 elementor-widget elementor-widget-text-editor\" data-id=\"48d0f57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Climate change has placed greenhouse gas (GHG) emissions at the heart of the concerns of companies and institutions. While an organization\u2019s direct emissions are often well identified, those of scope 3, covering the entire value chain, remain less clear.<\/p><p>In this article, discover the different emissions in detail and their impacts on companies\u2019 overall environmental strategy.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e9a746 elementor-widget__width-inherit elementor-widget elementor-widget-image\" data-id=\"1e9a746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"494\" src=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/07\/pillar_scope123-1024x494.png.webp\" class=\"attachment-full size-full wp-image-1600\" alt=\"national low carbon strategy\" srcset=\"https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/07\/pillar_scope123-1024x494.png.webp 1024w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/07\/pillar_scope123-1024x494.png-300x145.webp 300w, https:\/\/d-carbonize.eu\/wp-content\/uploads\/2024\/07\/pillar_scope123-1024x494.png-768x371.webp 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7a6b65 elementor-widget elementor-widget-heading\" data-id=\"c7a6b65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Scope 3: indirect emissions not related to the organization\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eb8caa elementor-widget elementor-widget-text-editor\" data-id=\"9eb8caa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Scope 3 is part of the <a href=\"https:\/\/ghgprotocol.org\/\">GHG protocol<\/a>, which is an internationally recognized set of standards used for the assessment of an organization\u2019s emissions. This scope focuses on indirect emissions, which are not directly related to the organization\u2019s core business, but nonetheless result from its overall activities.<\/p><p>These emissions are often referred to as the \u201cvalue chain\u201d because they take into account the emissions generated throughout the life cycle of a product or service, from the extraction of raw materials to the end of the product\u2019s life. Scope 3 therefore encompasses a wide range of emissions.<\/p><p>It\u2019s crucial to understand that while these emissions aren\u2019t directly controlled or owned by the organization, they often account for the majority of its total carbon footprint. Thus, measuring an organization\u2019s scope 3 allows you to offer a complete view of its environmental impact, beyond its immediate operations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baa92b2 elementor-widget elementor-widget-heading\" data-id=\"baa92b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Scope 3 emissies\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b49ade elementor-widget elementor-widget-heading\" data-id=\"8b49ade\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Upstream\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-22e5d84 elementor-widget elementor-widget-text-editor\" data-id=\"22e5d84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/d-carbonize.eu\/nl\/blog\/carbon-accounting-scope-3-upstream-and-downstream-emissions\/\">Scope 3 upstream emissions<\/a> refer to emissions that occur before products or services arrive at the organization. These emissions can be attributed to a wide range of activities associated with the production and delivery of goods or services to the business:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dc6224 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7dc6224\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-box\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M509.5 184.6L458.9 32.8C452.4 13.2 434.1 0 413.4 0H272v192h238.7c-.4-2.5-.4-5-1.2-7.4zM240 0H98.6c-20.7 0-39 13.2-45.5 32.8L2.5 184.6c-.8 2.4-.8 4.9-1.2 7.4H240V0zM0 224v240c0 26.5 21.5 48 48 48h416c26.5 0 48-21.5 48-48V224H0z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Acquisition of raw materials: This includes emissions resulting from the extraction, production, and transportation of raw materials that the organization uses in its products or services.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-cog\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M487.4 315.7l-42.6-24.6c4.3-23.2 4.3-47 0-70.2l42.6-24.6c4.9-2.8 7.1-8.6 5.5-14-11.1-35.6-30-67.8-54.7-94.6-3.8-4.1-10-5.1-14.8-2.3L380.8 110c-17.9-15.4-38.5-27.3-60.8-35.1V25.8c0-5.6-3.9-10.5-9.4-11.7-36.7-8.2-74.3-7.8-109.2 0-5.5 1.2-9.4 6.1-9.4 11.7V75c-22.2 7.9-42.8 19.8-60.8 35.1L88.7 85.5c-4.9-2.8-11-1.9-14.8 2.3-24.7 26.7-43.6 58.9-54.7 94.6-1.7 5.4.6 11.2 5.5 14L67.3 221c-4.3 23.2-4.3 47 0 70.2l-42.6 24.6c-4.9 2.8-7.1 8.6-5.5 14 11.1 35.6 30 67.8 54.7 94.6 3.8 4.1 10 5.1 14.8 2.3l42.6-24.6c17.9 15.4 38.5 27.3 60.8 35.1v49.2c0 5.6 3.9 10.5 9.4 11.7 36.7 8.2 74.3 7.8 109.2 0 5.5-1.2 9.4-6.1 9.4-11.7v-49.2c22.2-7.9 42.8-19.8 60.8-35.1l42.6 24.6c4.9 2.8 11 1.9 14.8-2.3 24.7-26.7 43.6-58.9 54.7-94.6 1.5-5.5-.7-11.3-5.6-14.1zM256 336c-44.1 0-80-35.9-80-80s35.9-80 80-80 80 35.9 80 80-35.9 80-80 80z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Production of purchased goods: These emissions are related to the manufacturing of the products that the company purchases for its operations.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-truck-moving\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M621.3 237.3l-58.5-58.5c-12-12-28.3-18.7-45.3-18.7H480V64c0-17.7-14.3-32-32-32H32C14.3 32 0 46.3 0 64v336c0 44.2 35.8 80 80 80 26.3 0 49.4-12.9 64-32.4 14.6 19.6 37.7 32.4 64 32.4 44.2 0 80-35.8 80-80 0-5.5-.6-10.8-1.6-16h163.2c-1.1 5.2-1.6 10.5-1.6 16 0 44.2 35.8 80 80 80s80-35.8 80-80c0-5.5-.6-10.8-1.6-16H624c8.8 0 16-7.2 16-16v-85.5c0-17-6.7-33.2-18.7-45.2zM80 432c-17.6 0-32-14.4-32-32s14.4-32 32-32 32 14.4 32 32-14.4 32-32 32zm128 0c-17.6 0-32-14.4-32-32s14.4-32 32-32 32 14.4 32 32-14.4 32-32 32zm272-224h37.5c4.3 0 8.3 1.7 11.3 4.7l43.3 43.3H480v-48zm48 224c-17.6 0-32-14.4-32-32s14.4-32 32-32 32 14.4 32 32-14.4 32-32 32z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Transportation of raw materials and purchased products: This relates to the emissions produced during the transportation of raw materials to manufacturing sites and finished products to the organization. these emissions can vary greatly depending on the mode of transport (truck, plane, boat, etc.) as well as distance.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plane\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M480 192H365.71L260.61 8.06A16.014 16.014 0 0 0 246.71 0h-65.5c-10.63 0-18.3 10.17-15.38 20.39L214.86 192H112l-43.2-57.6c-3.02-4.03-7.77-6.4-12.8-6.4H16.01C5.6 128-2.04 137.78.49 147.88L32 256 .49 364.12C-2.04 374.22 5.6 384 16.01 384H56c5.04 0 9.78-2.37 12.8-6.4L112 320h102.86l-49.03 171.6c-2.92 10.22 4.75 20.4 15.38 20.4h65.5c5.74 0 11.04-3.08 13.89-8.06L365.71 320H480c35.35 0 96-28.65 96-64s-60.65-64-96-64z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Business travel activities: Emissions from business travel, whether international flights or car journeys for meetings.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-car\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M499.99 176h-59.87l-16.64-41.6C406.38 91.63 365.57 64 319.5 64h-127c-46.06 0-86.88 27.63-103.99 70.4L71.87 176H12.01C4.2 176-1.53 183.34.37 190.91l6 24C7.7 220.25 12.5 224 18.01 224h20.07C24.65 235.73 16 252.78 16 272v48c0 16.12 6.16 30.67 16 41.93V416c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32v-32h256v32c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32v-54.07c9.84-11.25 16-25.8 16-41.93v-48c0-19.22-8.65-36.27-22.07-48H494c5.51 0 10.31-3.75 11.64-9.09l6-24c1.89-7.57-3.84-14.91-11.65-14.91zm-352.06-17.83c7.29-18.22 24.94-30.17 44.57-30.17h127c19.63 0 37.28 11.95 44.57 30.17L384 208H128l19.93-49.83zM96 319.8c-19.2 0-32-12.76-32-31.9S76.8 256 96 256s48 28.71 48 47.85-28.8 15.95-48 15.95zm320 0c-19.2 0-48 3.19-48-15.95S396.8 256 416 256s32 12.76 32 31.9-12.8 31.9-32 31.9z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employee travel activities (not included in scope 1): Here, emissions resulting from employees\u2019 daily commute to work are considered.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-smog\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M624 368H80c-8.8 0-16 7.2-16 16v16c0 8.8 7.2 16 16 16h544c8.8 0 16-7.2 16-16v-16c0-8.8-7.2-16-16-16zm-480 96H16c-8.8 0-16 7.2-16 16v16c0 8.8 7.2 16 16 16h128c8.8 0 16-7.2 16-16v-16c0-8.8-7.2-16-16-16zm416 0H224c-8.8 0-16 7.2-16 16v16c0 8.8 7.2 16 16 16h336c8.8 0 16-7.2 16-16v-16c0-8.8-7.2-16-16-16zM144 288h156.1c22.5 19.7 51.6 32 83.9 32s61.3-12.3 83.9-32H528c61.9 0 112-50.1 112-112S589.9 64 528 64c-18 0-34.7 4.6-49.7 12.1C454 31 406.8 0 352 0c-41 0-77.8 17.3-104 44.8C221.8 17.3 185 0 144 0 64.5 0 0 64.5 0 144s64.5 144 144 144z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Other upstream indirect emissions: This category accounts for all other upstream emissions that do not fit into the previous categories<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1914af e-con-full e-flex e-con e-child\" data-id=\"f1914af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6afb9d elementor-widget elementor-widget-heading\" data-id=\"f6afb9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Downstream\n<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a8f3de elementor-widget elementor-widget-text-editor\" data-id=\"5a8f3de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/d-carbonize.eu\/nl\/blog\/carbon-accounting-scope-3-upstream-and-downstream-emissions\/\">Scope 3 downstream emissions<\/a> are defined as emissions generated once the product or service is sold by the organization:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0abe210 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"0abe210\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-truck-loading\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M50.2 375.6c2.3 8.5 11.1 13.6 19.6 11.3l216.4-58c8.5-2.3 13.6-11.1 11.3-19.6l-49.7-185.5c-2.3-8.5-11.1-13.6-19.6-11.3L151 133.3l24.8 92.7-61.8 16.5-24.8-92.7-77.3 20.7C3.4 172.8-1.7 181.6.6 190.1l49.6 185.5zM384 0c-17.7 0-32 14.3-32 32v323.6L5.9 450c-4.3 1.2-6.8 5.6-5.6 9.8l12.6 46.3c1.2 4.3 5.6 6.8 9.8 5.6l393.7-107.4C418.8 464.1 467.6 512 528 512c61.9 0 112-50.1 112-112V0H384zm144 448c-26.5 0-48-21.5-48-48s21.5-48 48-48 48 21.5 48 48-21.5 48-48 48z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Transportation and distribution of finished products: these emissions refer to the transportation of the organization\u2019s products to their points of sale or directly to consumers. each step of the distribution process contributes to the generation of emissions.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-house-user\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M570.69,236.27,512,184.44V48a16,16,0,0,0-16-16H432a16,16,0,0,0-16,16V99.67L314.78,10.3C308.5,4.61,296.53,0,288,0s-20.46,4.61-26.74,10.3l-256,226A18.27,18.27,0,0,0,0,248.2a18.64,18.64,0,0,0,4.09,10.71L25.5,282.7a21.14,21.14,0,0,0,12,5.3,21.67,21.67,0,0,0,10.69-4.11l15.9-14V480a32,32,0,0,0,32,32H480a32,32,0,0,0,32-32V269.88l15.91,14A21.94,21.94,0,0,0,538.63,288a20.89,20.89,0,0,0,11.87-5.31l21.41-23.81A21.64,21.64,0,0,0,576,248.19,21,21,0,0,0,570.69,236.27ZM288,176a64,64,0,1,1-64,64A64,64,0,0,1,288,176ZM400,448H176a16,16,0,0,1-16-16,96,96,0,0,1,96-96h64a96,96,0,0,1,96,96A16,16,0,0,1,400,448Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Use of products sold (post-sale impact): once the product is in the hands of the consumer, its use continues to generate emissions.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-battery-quarter\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M544 160v64h32v64h-32v64H64V160h480m16-64H48c-26.51 0-48 21.49-48 48v224c0 26.51 21.49 48 48 48h512c26.51 0 48-21.49 48-48v-16h8c13.255 0 24-10.745 24-24V184c0-13.255-10.745-24-24-24h-8v-16c0-26.51-21.49-48-48-48zm-336 96H96v128h128V192z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">End-of-life of products sold: this category includes emissions from the decomposition of waste, incineration, the recycling process, or any other end-of-life treatment of the product.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-people-arrows\" viewbox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M96,128A64,64,0,1,0,32,64,64,64,0,0,0,96,128Zm0,176.08a44.11,44.11,0,0,1,13.64-32L181.77,204c1.65-1.55,3.77-2.31,5.61-3.57A63.91,63.91,0,0,0,128,160H64A64,64,0,0,0,0,224v96a32,32,0,0,0,32,32V480a32,32,0,0,0,32,32h64a32,32,0,0,0,32-32V383.61l-50.36-47.53A44.08,44.08,0,0,1,96,304.08ZM480,128a64,64,0,1,0-64-64A64,64,0,0,0,480,128Zm32,32H448a63.91,63.91,0,0,0-59.38,40.42c1.84,1.27,4,2,5.62,3.59l72.12,68.06a44.37,44.37,0,0,1,0,64L416,383.62V480a32,32,0,0,0,32,32h64a32,32,0,0,0,32-32V352a32,32,0,0,0,32-32V224A64,64,0,0,0,512,160ZM444.4,295.34l-72.12-68.06A12,12,0,0,0,352,236v36H224V236a12,12,0,0,0-20.28-8.73L131.6,295.34a12.4,12.4,0,0,0,0,17.47l72.12,68.07A12,12,0,0,0,224,372.14V336H352v36.14a12,12,0,0,0,20.28,8.74l72.12-68.07A12.4,12.4,0,0,0,444.4,295.34Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Franchised activities: if the organization owns franchises, the emissions generated by these entities should also be considered.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-money-check-alt\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M608 32H32C14.33 32 0 46.33 0 64v384c0 17.67 14.33 32 32 32h576c17.67 0 32-14.33 32-32V64c0-17.67-14.33-32-32-32zM176 327.88V344c0 4.42-3.58 8-8 8h-16c-4.42 0-8-3.58-8-8v-16.29c-11.29-.58-22.27-4.52-31.37-11.35-3.9-2.93-4.1-8.77-.57-12.14l11.75-11.21c2.77-2.64 6.89-2.76 10.13-.73 3.87 2.42 8.26 3.72 12.82 3.72h28.11c6.5 0 11.8-5.92 11.8-13.19 0-5.95-3.61-11.19-8.77-12.73l-45-13.5c-18.59-5.58-31.58-23.42-31.58-43.39 0-24.52 19.05-44.44 42.67-45.07V152c0-4.42 3.58-8 8-8h16c4.42 0 8 3.58 8 8v16.29c11.29.58 22.27 4.51 31.37 11.35 3.9 2.93 4.1 8.77.57 12.14l-11.75 11.21c-2.77 2.64-6.89 2.76-10.13.73-3.87-2.43-8.26-3.72-12.82-3.72h-28.11c-6.5 0-11.8 5.92-11.8 13.19 0 5.95 3.61 11.19 8.77 12.73l45 13.5c18.59 5.58 31.58 23.42 31.58 43.39 0 24.53-19.05 44.44-42.67 45.07zM416 312c0 4.42-3.58 8-8 8H296c-4.42 0-8-3.58-8-8v-16c0-4.42 3.58-8 8-8h112c4.42 0 8 3.58 8 8v16zm160 0c0 4.42-3.58 8-8 8h-80c-4.42 0-8-3.58-8-8v-16c0-4.42 3.58-8 8-8h80c4.42 0 8 3.58 8 8v16zm0-96c0 4.42-3.58 8-8 8H296c-4.42 0-8-3.58-8-8v-16c0-4.42 3.58-8 8-8h272c4.42 0 8 3.58 8 8v16z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Investments: investment-related emissions refer to those generated by the companies or projects in which the organization invests.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-smog\" viewbox=\"0 0 640 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M624 368H80c-8.8 0-16 7.2-16 16v16c0 8.8 7.2 16 16 16h544c8.8 0 16-7.2 16-16v-16c0-8.8-7.2-16-16-16zm-480 96H16c-8.8 0-16 7.2-16 16v16c0 8.8 7.2 16 16 16h128c8.8 0 16-7.2 16-16v-16c0-8.8-7.2-16-16-16zm416 0H224c-8.8 0-16 7.2-16 16v16c0 8.8 7.2 16 16 16h336c8.8 0 16-7.2 16-16v-16c0-8.8-7.2-16-16-16zM144 288h156.1c22.5 19.7 51.6 32 83.9 32s61.3-12.3 83.9-32H528c61.9 0 112-50.1 112-112S589.9 64 528 64c-18 0-34.7 4.6-49.7 12.1C454 31 406.8 0 352 0c-41 0-77.8 17.3-104 44.8C221.8 17.3 185 0 144 0 64.5 0 0 64.5 0 144s64.5 144 144 144z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Other downstream indirect emissions: this category includes all other sources of downstream emissions that have not been previously mentioned.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-742e6da elementor-widget elementor-widget-heading\" data-id=\"742e6da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Impact of scope 3 emissions accounting\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e869d91 elementor-widget elementor-widget-text-editor\" data-id=\"e869d91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Scope 3 often represent a significant portion of an organization\u2019s total carbon footprint, especially for those that have outsourced many steps in their production chain. By ignoring them, a company significantly underestimates its real impact on the climate. In addition, transparency about these emissions has become a key element for companies\u2019 reputations, as it reflects their commitment to the environment.<\/p><p>Considering those emissions allows companies to identify areas of improvement in their supply chain. For a company, a good understanding and detailed accounting of its emissions represents a unique opportunity to rethink its sustainability strategy. For example, it can opt for suppliers that adopt greener practices, redesign its products to minimize post-sales emissions, or encourage consumers to adopt more sustainable behaviors. By integrating those emissions into its strategy, the company is not only positioning itself as an environmental leader, but also creating value for its shareholders, employees and customers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f22eb7 elementor-widget elementor-widget-text-editor\" data-id=\"4f22eb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Understanding and managing scope 3 is fundamental to an effective sustainability strategy. A proactive approach to scope 3 not only strengthens a company\u2019s environmental responsibility, but also provides a competitive advantage for organizations.<\/p><p>Scope 3 accounting via the d-carbonize tool allows companies to identify new emission challenges, as well as to establish a strategy to reduce them.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Scope 3 encompasses indirect emissions linked to an organization, but often neglected. it includes upstream emissions, such as the extraction of raw materials and business travel, as well as downstream emissions, such as the transport of finished products and their end-of-life. accounting for scope 3 is crucial for gaining a complete picture of a company&#8217;s carbon footprint and identifying areas for improvement in its supply chain.<br \/>\nThis accounting not only reinforces a company&#8217;s environmental commitment, but also creates value for its stakeholders.<\/p>","protected":false},"author":1,"featured_media":3691,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3690","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What are the Scope 3 emissions? 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