Scope 3

Greenhouse Gas Protocol

Scope 3 emission sources include emissions from suppliers and product users (also known as the "value chain"). Transportation of goods, and other indirect emissions are also part of this scope. Scope 3 emissions often represent the largest source of corporate greenhouse gas emissions, for example the use of oil sold by Aramco. These were estimated to represent 75% of all emissions reported to the Carbon Disclosure Project, though that percentage varies widely amongst business sectors. In 2022 about 30% of US companies reported Scope 3 emissions. However, the International Sustainability Standards Board is developing a recommendation that Scope 3 emissions be included as part of all GHG reporting. There are 15 Scope 3 categories. Examples include goods or services an organization purchases, employee commuting, and the use of sold products. Not every category is relevant to all organizations.