The 15 Scope 3 categories explained
The GHG Protocol splits Scope 3 into 15 categories, divided between upstream (suppliers) and downstream (customers, use). Knowing them helps structure a complete inventory.
Upstream (8 categories)
Purchased goods and services, capital goods, fuel- and energy-related activities not in Scope 1/2, upstream transport, waste, business travel, employee commuting, upstream leased assets. Purchases often dominate.
Downstream (7 categories)
Downstream transport, processing of sold products, use of sold products, end-of-life of products, downstream leased assets, franchises, investments. Product use and investments (finance) can be major.
Frequently asked questions
Do all categories apply?
No. You retain the categories relevant and significant to the activity, documenting exclusions.
Which category is the most important?
Often purchases (category 1) or use of sold products (category 11), depending on the sector.