This is related to a Level 3 leading practice question on the Higg FEM. Calculating Scope 3 emissions associated with a facility’s operations is particularly important for the manufacturing industry because it provides insights into the environmental impact associated with the manufacturing and consumption of a product including upstream and downstream operations. All relevant upstream and downstream business activities (except in-house manufacturing) should be captured to calculate the Scope 3 footprint.
The GHG Protocol Corporate Value Chain (Scope 3) Standard allows companies to assess the emission impact on their entire value chain. The Scope 3 standard focuses on the following:
Upstream emissions are indirect GHG emissions related to purchased or acquired goods and services.
Downstream emissions are indirect GHG emissions related to sold goods and services.
In the Standard, upstream and downstream sources are further subdivided into 15 main categories as follows:
Upstream Scope 3 Emission Sources
1. Purchased goods and services
2. Capital goods
3. Fuel- and energy-related activities
(Not included in Scope 1 or Scope 2)
4. Upstream transportation and distribution
5. Waste generated in operations
6. Business travel
7. Employee commuting
8. Upstream leased assets
Downstream Scope 3 Emission Sources
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
The GHG Protocol Scope 3 Evaluator (http://www.ghgprotocol.org/scope-3-evaluator ) is a tool that can be used to help identify and estimate GHG emissions from Scope 3 Sources.
In order to be able to answer Yes to this question, Scope 3 GHG must be calculated and reported in accordance with the Corporate Value Chain (Scope 3) Standard. This includes:
Calculating GHG emissions from all Scope 3 emissions sources (as defined by Chapters 5 & 6 of the Standard)
Scope 3 emissions are reported in accordance with the requirements defined in Chapter 11 of the Standard including a list of scope 3 activities excluded from the reporting with justification for their exclusion.
Partial Yes can only be selected if the facility has calculated Scope 3 GHG Emissions from all material upstream Scope 3 sources and there is supporting evidence to justify exclusions based on materiality.
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