IE 7.4. GHG scope 3 emissions

Accueil » Blog » IE 7.4. GHG scope 3 emissions

France Invest 2023 / ESG Reporting – IE 7.4. GHG scope 3 emissions

IE 7.4 of the France Invest ESG Reporting Framework is dedicated to GHG Scope 3 emissions, which are all other indirect emissions not covered by Scope 2 emissions. These emissions are often the most challenging to quantify as they involve the entire value chain of the company.

1. How to answer this question ?

Companies must identify and calculate Scope 3 GHG emissions according to the GHG Protocol or compatible national methods. These emissions include all indirect activities such as the production of purchased materials, subcontracted services, product transportation, and waste management. The total emissions should be expressed in tonnes of CO2 equivalent (tCO2e) and rounded to the first decimal.

2. Why is it important ?

Scope 3 emissions can represent the largest portion of a company’s carbon footprint. Their accounting and management are essential for reducing the overall impact on climate change and for meeting stakeholder expectations for sustainability and corporate responsibility.

3. Examples :

– Example A: “In our last year’s report, we calculated that our Scope 3 emissions were 12,000 tCO2e, mainly due to the transportation of goods and the use of our products by consumers.”

– Example B: “After reevaluating our supply chain, we identified 8,500 tCO2e of Scope 3 emissions, including services from third parties and the end-of-life of sold products.”

By accurately and transparently addressing Scope 3 emissions, companies can better understand and communicate their total environmental impact while identifying opportunities for continuous improvement.

Essayez GRATUITEMENT notre outil de gestion des données ESG et de reporting et accédez à un nouveau monde de possibilités !