If your company ever carried out a carbon footprint assessment, please indicate the total quantity of scope 3 emissions (Direct emissions due to owned, controlled sources accounted in tonnes for using GHG Protocol or ADEME framework).

  • Radia Guira

Please use the links below for additional information:

https://ghgprotocol.org/ghg-emissions-calculation-tool

https://www.bilans-ges.ademe.fr/fr/accueil/contenu/index/page/bilan%2Bges%2Borganisation/siGras/3

The question requires information about a possible carbon footprint assessment conducted by your company. Specifically, it seeks the total amount of ‘scope 3’ emissions. Scope 3 emissions refer to all indirect emissions (except for those from power generation) that occur in the value chain of the reporting company, including both upstream and downstream emissions. The emissions should be calculated in tonnes adhering to either the Greenhouse Gas (GHG) Protocol or ADEME framework. Scope 3 emissions can include activities such as business travel, employee commuting, and waste disposal.

To simplify, you’re being asked if your company has previously conducted a carbon footprint assessment, and if so, you are to provide the total quantity of indirect emissions, apart from those produced by power generation, that occur within your company’s value chain. This data should be reported in tonnes according to specific accepted environmental standards (GHG Protocol or ADEME framework).

Example: « Our company conducted a carbon footprint assessment in 2020. Following the Greenhouse Gas (GHG) Protocol, the total quantity of scope 3 emissions was found to be 15,000 tonnes. »

Understanding Scope 3 Emissions

When it comes to environmental sustainability, understanding your company’s carbon footprint is crucial. A carbon footprint refers to the total greenhouse gas (GHG) emissions caused directly and indirectly by an individual, organization, event, or product. The GHG Protocol categorizes these emissions into three scopes for clarity and management purposes. Scope 1 covers direct emissions from owned or controlled sources, Scope 2 addresses indirect emissions from the generation of purchased electricity, steam, heating, and cooling consumed by the reporting company. But it’s the Scope 3 emissions that are often the most sizable and the least straightforward to calculate.

Scope 3 emissions, also known as value chain emissions, encompass all other indirect emissions that occur in a company’s value chain, including both upstream and downstream activities. They can include anything from the emissions produced by the extraction of raw materials to the end-of-life treatment of sold products. Given the complexity of Scope 3 emissions, accurately assessing and reporting them can be a daunting task for businesses. However, it’s a vital step in understanding and mitigating the broader climate impacts of your operations.

Calculating Your Company’s Scope 3 Emissions

In order to calculate your Scope 3 emissions accurately, you need a comprehensive understanding of your company’s entire value chain. This includes an assessment of your upstream activities, such as purchased goods and services, capital goods, and transportation and distribution (inbound and outbound). It also requires a review of your downstream activities, which may include transportation and distribution (customer transportation), processing of sold products, use of sold products, end-of-life treatment of sold products, leased assets, and investments.

Fortunately, there are established frameworks and guidelines to help with this complex process. The GHG Protocol Corporate Value Chain (Scope 3) Standard offers a step-by-step guide for companies to measure and report their Scope 3 emissions. This comprehensive document provides approaches for calculating emissions, allocating emissions from shared investments, and accounting for emissions throughout a product’s life-cycle.

It’s also helpful to refer to the GHG Protocol FAQs, which can clarify common questions and provide additional insights into the best practices for GHG emissions reporting. For businesses looking for a deeper dive into the nuances of Scope 3 emissions, the detailed Scope 3 FAQ can be an invaluable resource. Both of these resources can aid in ensuring that your company’s Scope 3 emissions reporting is as accurate and comprehensive as possible.

Reporting Your Scope 3 Emissions

Once you’ve calculated your company’s Scope 3 emissions, the next step is reporting them. For many companies, Scope 3 emissions can be significantly larger than Scope 1 and Scope 2 emissions combined. Thus, it’s critical to not only report these emissions but also work on strategies to reduce them. Reporting on Scope 3 emissions demonstrates a commitment to comprehensive environmental responsibility and can also provide a more complete picture of potential risks and opportunities for efficiency improvements.

When reporting Scope 3 emissions, it’s crucial to be transparent about the methodologies used, the completeness of data coverage, and any assumptions or estimations made during the calculation process. Transparency builds trust among stakeholders and can enhance the credibility of your company’s sustainability reports. It’s important to note that you are not expected to have perfect data, especially when you first start calculating Scope 3 emissions. The key is to start with the best available data, make reasonable estimates, and improve data quality over time.

To conclude, calculating and reporting Scope 3 emissions is a complex but necessary step in the journey towards environmental sustainability. By using established frameworks like the GHG Protocol, and being diligent and transparent in your reporting, your company can provide a more accurate picture of its environmental impact. This, in turn, can help in identifying opportunities for reducing emissions and driving sustainable growth. Remember, the journey to sustainability is ongoing, and each step you take is progress made towards a greener future for all.