지속가능성 커맨드 센터 19개 항목

GHG Protocol Scope 3 Category Deep-Dive Checklist

이 체크리스트는 영어로 제공됩니다.

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

무료 PDF 또는 Word · 이메일을 입력하면 다운로드할 수 있습니다.

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? *

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?

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)?

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?

인쇄하기 좋은 PDF 또는 편집 가능한 Word 문서로 무료로 받으세요.