Scope 3 GHG emissions include all other indirect emissions not covered in Scope 2. This includes emissions from purchased goods and services, logistics, product use, and disposal. Scope 3 GHG emissions often represent the largest share of a company's total emissions footprint. They can be broken down into scope 3 categories.
The GHG Protocol defines 15 categories of Scope 3 emissions, split between upstream (e.g., purchased goods and services, business travel, employee commuting, upstream transportation) and downstream activities (e.g., use of sold products, end-of-life treatment, downstream transportation). For most companies, Scope 3 accounts for 70–90% of their total carbon footprint, making it the most significant but also the most challenging scope to measure and reduce.
Accurate Scope 3 measurement requires supplier engagement, spend-based or activity-based calculation methods, and robust data management. Under ESRS E1, companies reporting under CSRD must disclose their Scope 3 emissions as part of their climate-related disclosures.
Learn how to measure and manage your Scope 1, 2, and 3 emissions, and explore our guide on the ESRS reporting standards for climate disclosure requirements.
See how Coolset helps companies with Scope 3 emissions measurement and reduction →
