Scope 3 GHG Emissions
Scope 3 emissions cover your entire value chain — everything upstream and downstream from your direct operations. For most companies, Scope 3 represents 70–90% of total emissions. ESRS E1-6 makes Scope 3 disclosure mandatory for material categories.
Scope 3 emissions cover your entire value chain — everything upstream and downstream from your direct operations. Upstream categories (1–8): 1 Purchased goods and services, 2 Capital goods, 3 Fuel and energy related activities, 4 Upstream transportation and distribution, 5 Waste generated in operations, 6 Business travel, 7 Employee commuting, 8 Upstream leased assets.
The 15 Scope 3 categories
Upstream categories (1–8): 1 Purchased goods and services, 2 Capital goods, 3 Fuel and energy related activities, 4 Upstream transportation and distribution, 5 Waste generated in operations, 6 Business travel, 7 Employee commuting, 8 Upstream leased assets.
Downstream categories (9–15): 9 Downstream transportation and distribution, 10 Processing of sold products, 11 Use of sold products, 12 End-of-life treatment of sold products, 13 Downstream leased assets, 14 Franchises, 15 Investments.
Not all categories apply to every company. ESRS E1-6 requires disclosure of all material Scope 3 categories — the materiality assessment determines which categories you must report.
Calculation methods under GHG Protocol
Spend-based: multiply supplier spend by emission factors (EEIO factors). Lowest accuracy (±50-100%) but requires no supplier data. Good for screening.
Activity-based: multiply activity data (tonnes shipped, kWh consumed, km travelled) by emission factors. Medium accuracy (±20-40%) and requires operational data. Preferred for most categories.
Supplier-specific: use actual emission data reported by individual suppliers. Highest accuracy (±5-10%) but requires supplier engagement programme. Required for material Category 1.
ESRS E1-6 specific requirements
ESRS E1-6 requires Scope 3 total AND breakdown by significant category. You must disclose: which categories you have calculated, which categories you have excluded and why, and the calculation methodology for each category.
For Category 15 (investments), financial companies must use the PCAF (Partnership for Carbon Accounting Financials) methodology — a separate standard specifically for financed emissions.
ESRS E1-6 also requires the percentage of Scope 3 calculated using primary data (supplier-specific) vs secondary data (spend-based or average).
Frequently asked questions
Do we need to calculate all 15 Scope 3 categories?
Only material ones. You identify material categories through your Scope 3 screening — categories that represent a significant portion of total emissions, or where you have significant influence, are typically material. You must explain why excluded categories are not material.
How do we get data from our suppliers?
Supplier engagement programmes — questionnaires, CDP supply chain, or bilateral requests. For your top 20 suppliers by spend (who typically represent 80%+ of purchased goods emissions), direct engagement for primary data is recommended.
What is the GHG Protocol Scope 3 Evaluator?
The GHG Protocol Scope 3 Evaluator was a free web tool for Scope 3 screening. It was decommissioned in August 2023. ESGMaster's Scope 3 Calculator provides equivalent functionality with updated 2025 emission factors.