Source: Adapted from Greenhouse Gas Protocol, “Corporate Value Chain (Scope 3) Accounting and Reporting Standard,”
Figure 1.1, available at https://ghgprotocol.org/standards/scope-3-standard (last accessed December 2021).

Reporting company
Facilities

Scope 3

Scope 3

Scope 2

Climate risk hidden in the corporate value chain

A company’s Scope 3 emissions occur from upstream and downstream
activities and goods

Emissions from
purchased energy
consumed by the
reporting company

Upstream emissions:

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Purchased goods

Capital goods

Fuel- and energy-
related activities

Transportation
and distribution

Waste generated
in operations

Business travel

Employee commuting

Leased assets

Scope 1

Emissions from
sources directly owned
or controlled by the
reporting company

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Downstream
emissions:

Transportation
and distribution

Processing of
sold products

End-of-life
treatment of
sold products

Leased assets

Franchises

Investments