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Sustainability Command Center 19 items

GHG Protocol Scope 3 Category Deep-Dive Checklist

Screen and account for all 15 Scope 3 categories under the GHG Protocol Corporate Value Chain Standard, from purchased goods to investments.

GHG Protocol Corporate Value Chain (Scope 3) Standard

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Screening & Boundary

  • Has a Scope 3 screening assessment been performed across all 15 categories to identify material ones? *
  • Are inclusion/exclusion decisions for each category documented with justification? *
  • Is the minimum boundary for each included category met? *

Upstream Categories 1-8

  • Cat 1 Purchased goods and services: are emissions calculated (spend-based, average-data or supplier-specific)? *
  • Cat 2 Capital goods: are emissions from capital purchases included?
  • Cat 3 Fuel- and energy-related activities (not in Scope 1/2), including WTT and T&D losses, accounted? *
  • Cat 4 Upstream transportation and distribution accounted? *
  • Cat 5 Waste generated in operations accounted?
  • Cat 6 Business travel and Cat 7 Employee commuting accounted? *
  • Cat 8 Upstream leased assets accounted where applicable?

Downstream Categories 9-15

  • Cat 9 Downstream transportation and distribution accounted?
  • Cat 10 Processing of sold products accounted where applicable?
  • Cat 11 Use of sold products accounted (often the largest category for product companies)? *
  • Cat 12 End-of-life treatment of sold products accounted?
  • Cat 13 Downstream leased assets and Cat 14 Franchises accounted where applicable?
  • Cat 15 Investments accounted (relevant for financial institutions, aligned with PCAF)?

Data Quality & Reporting

  • Has a data quality assessment been performed for each material category? *
  • Are calculation methods and emission factors documented and sourced? *
  • Is a plan in place to improve from spend-based to supplier-specific data over time?

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