G&A’s GHG emissions methodology and calculations are aligned with the GHG Protocol Corporate and Accounting and Reporting Standard and the Corporate Value Chain (Scope 3) Standard, both of which are widely accepted global standardized frameworks to measure and manage GHG emissions from private and public sector organizations. By using these standards, G&A will ensure that the Scope 3 inventory is complete, accurate, and ready for assurance by an independent third party.
For most companies, Scope 3 emissions make up the majority of their total emissions footprint, which makes accounting for Scope 3 emissions an important step in completing a comprehensive corporate GHG emissions inventory.
Measuring and reporting Scope 3 emissions will prepare you for compliance with existing and emerging regulations and allow you to respond to a variety of sustainability reporting frameworks.
Our in-house ESG and sustainability reporting team can help you efficiently and effectively report the results of your greenhouse gas emission inventory under a variety of frameworks, including CDP, GRI, TCFD, and prepare any applicable disclosures, such as California climate laws (SB 253 and AB 1305) and the proposed SEC rule on climate-related disclosures.
What are Scope 3 Emissions?
Scope 3 Emissions – Emissions due to activities from assets not owned or controlled by the reporting organization, but that the organization indirectly affects in its value chain.
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Purchased Goods and Services – emissions from the production of goods and services purchased by the company (e.g., emissions from extraction, processing and transportation).
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Capital Goods – emissions from producing purchased or acquired capital goods (e.g., equipment, machinery, vehicles, buildings, etc.).
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Fuel and energy-related activities – emissions associated with extracting, producing, and transporting fuels and energy purchased by the company.
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Upstream transportation & distribution – emissions from transportation and distribution of products purchased by the company.
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Waste generated in operations – emissions from disposal and treatment of waste generated by the company.
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Business travel – emissions from employee travel for business-related activities, including air, rail, road, or sea.
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Employee commuting – emissions from employee travel to and from work. This category also includes emissions from employees working from home.
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Upstream leased assets - emissions from the operation of assets leased by the reporting company that are not included in scope 1 or 2. (e.g. leased buildings, vehicles, etc.).
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Downstream transportation and distribution – emissions from the transportation and distribution of the company’s goods that is not paid for by the company.
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Processing of sold products – emissions from processing of sold intermediate products. (e.g., car engine).
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Use of sold products – emissions from the use of goods and services sold by the company.
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End-of-life treatment of sold products – emissions from the disposal and treatment of goods sold by the company (e.g., recycling composting, incineration, landfilling, etc.).
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Downstream leased assets – emissions from the operation of assets that are owned by the reporting company and leased to other entities.
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Franchises – emissions from the operation of franchises not included in the company’s scope 1 and 2 emissions.
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Investments – emissions from the company’s investments. May include joint ventures, equity investments, project finance investments, managed investment funds, etc.
- GHG Emissions Inventory - An emissions inventory spreadsheet, including all activity data, calculations, emission factors, and results for the reporting period.
- GHG Inventory Management Plan - A document detailing the company’s GHG inventory process, including the inventory scope and boundaries, data collection methodology, and quality assurance and control procedures.
- GHG Inventory Results Report - A high-level emissions inventory report that identifies key findings, including emissions by scope 3 category, emission activity, GHG, facility, emission intensity metrics, the largest emission sources, and highlights reduction opportunities.
- GHG Inventory Results Snapshot - A one-page report highlighting GHG inventory results to distribute to key stakeholders, including total emissions by scope 3 category, activity, emission intensity metrics, and activity data.
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