Scope 3 emissions – frequently asked questions

The answers are intended to be helpful, but are not the final word on how to interpret the GHG Protocol standards. For a verified source, please refer to the relevant GHG Protocol standards. Neither WBCSD, WRI, nor any other individuals who contributed to this answer assume any liability for any consequences or damages arising directly or indirectly from its application in a particular use case.

Contents

  1. How are scope 3 emissions organized?
  2. Is there guidance for performing and interpreting the range 3 screening?
  3. How do GHG Protocol standards prevent double counting of emissions within a company's GHG inventory?
  4. How should companies address double counting of Scope 3 emissions within a company's greenhouse gas inventory?
  5. What are the minimum and optional limits of each range 3 category?
  6. What are the minimum limits for category 15 (Investments)?
  7. Should I report emissions related to equity investments in subsidiaries or enter into businesses in scope 3, category 15?
  8. How do I account for emissions from remote work?
  9. How should companies account for emissions from intermediate products in a Scope 3 inventory?

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