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Goldstein, Natural Resources Defense Council  \nJohannes Partl and Duncan Noble, PE International and Five Winds International  \nJorge Alberto Plauchu Alcantara, Plauchu Consultores Nick Shufro, PricewaterhouseCoopers LLP  \nWilliam Lau, SGS-CSTC Standards Technical Services Co., Ltd Zoltán Hajdu, Soltub Ltd.  \nErika Kloow, TetraPak  \nYoshikazu Kato, The Japanese Gas Association Yutaka Yoshida, Tokyo Gas Co., Ltd.  \nAlice Douglas, UK Department of Environment, Food and Rural Affairs (Defra) Matt Clouse, John Sottong, and Jesse Miller, U.S. Environmental Protection Agency Bryan Steverson, U.S. General Services Administration  \nKeith James, Waste & Resources Action Programme (WRAP) Nisitha Dasanayake  \nTechnical Guidance for Calculating Scope 3 Emissions [03]  \nTable of Contents  \nIntroduction 05  \nCATEGORIES  \n1: Purchased Goods and Services 20  \n2: Capital Goods 36  \n3: Fuel-and Energy-Related Activities Not Included in Scope 1 or Scope 2 38  \n4: Upstream Transportation and Distribution 49  \n5: Waste Generated in Operations 72  \n6: Business Travel 81  \n7: Employee Commuting 87  \n8: Upstream Leased Assets 94  \n9: Downstream Transportation and Distribution 102  \n10: Processing of Sold Products 106  \n11: Use of Sold Products 113  \n12: End-of-Life Treatment of Sold Products 125  \n13: Downstream Leased Assets 128  \n14: Franchises 130  \n15: Investments 136  \nAPPENDICES  \nA: Sampling 153  \nB: Scenario uncertainty in calculating emissions from the use of sold products 158  \nC: Calculating emissions intensity metrics 160  \nD: Calculation formula summary tables 162  \nTechnical Guidance for Calculating Scope 3 Emissions [04]  \nIntroduction  \nn effective corporate climate change strategy requires a detailed under  \nA standing of a company’s greenhouse gas (GHG) emissions. Until recently,  \ncompanies have focused on emissions from their own operations under scope 1 and scope 2 of the GHG Protocol. Increasingly companies understand the  \nneed ","cbCaiizUcc1yihrg","https://ap.wps.com/l/cbCaiizUcc1yihrg","pdf",2134603,182,"English","# Introduction\n## Descriptions of scope 3 categories\n## Overview of GHG Protocol scopes and emissions across the value chain\n# CATEGORIES\n## 1: Purchased Goods and Services\n## 2: Capital Goods\n## 3: Fuel-and Energy-Related Activities Not Included in Scope 1 or Scope 2\n## 4: Upstream Transportation and Distribution\n## 5: Waste Generated in Operations\n## 6: Business Travel\n## 7: Employee Commuting\n## 8: Upstream Leased Assets\n## 9: Downstream Transportation and Distribution\n## 10: Processing of Sold Products\n## 11: Use of Sold Products\n## 12: End-of-Life Treatment of Sold Products\n## 13: Downstream Leased Assets\n## 14: Franchises\n## 15: Investments\n# APPENDICES\n## A: Sampling\n## B: Scenario uncertainty in calculating emissions from the use of sold products\n## C: Calculating emissions intensity metrics\n## D: Calculation formula summary tables","[{\"question\":\"What is the purpose of this Scope 3 emissions guidance document?\",\"answer\":\"It serves as a companion to the Scope 3 Standard, offering practical information for calculating Scope 3 emissions, including methods, data sources, and worked examples for the 15 categories.\"},{\"question\":\"How does Scope 3 relate to Scope 1 and Scope 2?\",\"answer\":\"Scope 1 covers direct emissions from owned or controlled sources, and Scope 2 covers indirect emissions from purchased energy. Scope 3 includes other indirect emissions occurring across a company’s value chain.\"},{\"question\":\"Why does the document stress that the 15 Scope 3 categories should be mutually exclusive?\",\"answer\":\"Mutual exclusivity helps companies avoid double counting emissions across categories when quantifying and reporting their Scope 3 emissions.\"}]","Technical Guidance for Calculating Scope 3 Emissions - version 1.0 - Supplement | PDF",1789934470,459]