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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