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To use this template, please follow the instructions below:  \n This Scope 3 draft is open for stakeholder comment from November 11, 2009 through December 21, 2009.  \n To provide written comments, please use the comment template provided, instead of sending comments in a separate file or e-mail, in order to streamline the comment process.  \n When using the comment template, please organize comments by chapter/section and reference page numbers and line numbers.  \n If you have questions during the public comment process, please email Holly Lahd at[hlahd@wri.org](hlahd@wri.org).  \n Submit comments as an attached MS Word file by email to Holly Lahd at [hlahd@wri.org](hlahd@wri.org) no later than Monday, December 21st, 2009. We appreciate any effort to submit written comments before the deadline.  \nFeedback from (name):  Corinne Reich-Weiser ([corinne@climateearth.com](corinne@climateearth.com))   \nOrganization:  Climate Earth   \n1. Introduction  \nPage 9, Lines 14-15  \n“For companies implementing both standards, a product level inventory will inform and support the development of a corporate-wide scope 3 inventory. ( To be developed further)”  \nWe believe a top-down approach should be recommended. Starting with a corporate inventory to inform the product inventories is superior from both a technical and business perspective because it rapidly informs and supports a product level inventory using materiality as a guide. Product level analysis “in the blind” should not be recommended.  \n4. Mapping the Value Chain  \nPage 14, Lines 5-7  \n“The purpose of mapping of the value chain is to identify the full range of possible scope 3 activities before a company determines which are most relevant and should be included in the scope 3 inventory.”  \nA screening assessment should inform a process map and boundary assessment. One cannot draw a process map with hundreds of inputs without first deciding what is important.  \nPage 14, Line 14  \n“…All scope 3…”  \n“All scope 3 emissions sources” can be estimated , but are impossible to draw on a process flow diagram – supply chains are infinite and each level has hundreds to thousands of inputs. Additional guidance is needed here.  \nPage 14, Lines 25-26  \n“The distinction between the two categories is based on the financial transactions of the company.”  \nThe use of financial transactions to distinguish upstream and downstream scope 3 is excellent. This is a very clear and clean way to understand the emissions categorization.  \n5. Setting the Boundary  \nPage 18, Lines 27-28, Lines 46-47  \n“Companies shall report emissions for each scope 3 category determined to be relevant. Companies may additionally report emissions for other scope 3 categories. “  \nIf all scope 3 emissions should be estimated and rolled up to determine which are most important, then all of these estimates should also be reported. Lines 27-28 should be changed to reflect that all emissions estimates need to be reported.  \nPage 18, Lines 46-47  \n“Initial estimates should be conducted for each individual scope 3 category and rolled up to obtain an estimate of total anticipated scope 3 emissions.”  \nIn line with comment above, we propose “should be” changed to “shall be”: “Initial estimates shall be conducted for each individual scope 3 category and rolled up to obtain an estimate of total anticipated scope 3 emissions”.  \nPage 19, Lines 7-8  \n“Companies shall account for and report the largest scope 3 sources that collectively account for at least 80% of total anticipated scope 3 emissions.”  \nIn order to verify that reported emissions are over 80% of scope 3  \nemissions, an estimate of all scope 3 emissions is necessary. Requiring  \n100% will create more consistent reporting across all companies and will discourage “cher","cbCainTjSsgYtrKE","https://ap.wps.com/l/cbCainTjSsgYtrKE","pdf",215446,6,"English","# Introduction\n## Mapping the Value Chain\n## Setting the Boundary\n## Collecting Data","[{\"question\":\"What time period was the Scope 3 draft open for public comments?\",\"answer\":\"The draft was open for stakeholder comment from November 11, 2009 through December 21, 2009.\"},{\"question\":\"How should comments be structured in the template?\",\"answer\":\"Comments should be organized by chapter or section and reference page numbers and line numbers.\"},{\"question\":\"Where do reviewers provide feedback on reporting boundaries and emission coverage?\",\"answer\":\"Feedback discusses requirements for reporting emissions by relevant scope 3 categories, rolling up initial category estimates, and the need to report emissions comprehensively to support consistent scope 3 determination.\"}]","The Greenhouse Gas Protocol - Scope 3 Accounting and Reporting Standard - Comment Template | PDF",1789167897]