Downstream activities

Scope 3 refers to indirect emissions. Include all the other indirect emissions within your entire value chain, the upstream supply chain (suppliers), as well as downstream GHG emissions occurring with customers.

Downstream scope 3 emissions

*.        Downstream transportation and distribution. Transportation and distribution of products sold by the reporting company in the reporting year between the reporting company’s operations and the end consumer (if not paid for by the reporting company), including retail and storage (in vehicles and facilities not owned or controlled by the reporting company).

*.        Processing of sold products. Processing of intermediate products sold in the reporting year by downstream companies.

*.        Use of sold products. End use of goods and services sold by the reporting company in the reporting year.

*.        End-of-life treatment of sold products. Waste disposal and treatment of products sold by the reporting company in the reporting year at the end of their life.

*.        Downstream leased assets. Operation of assets owned by the reporting company and leased to other entities in the reporting year, not included in scope 1 and scope 2.

*.        Franchises. Operation of franchises in the reporting year, not included in scope 1 and scope 2.

*.        Investments. Operation of investments (including equity and debt investments and project finance) in the reporting year, not included in scope 1 or scope 2.

The categories are intended to provide companies with a systematic framework to organize, understand, and report on the diversity of scope 3 activities within a corporate value chain. The categories are designed to be mutually exclusive to avoid double counting of emissions between categories.