Greenhouse Gas Protocol: Scope 3

The organization Greenhouse Gas Protocol has updated its proposal for Scope 3 calculations. The ‘Summary of Scope 3 Proposal’ can be downloaded here. The Table of Contents is shown below.

Introduction
1. Governance and overarching criteria
2. Identification, classification, and boundary setting
2.1. Classification and boundaries
2.2. Requirements
2.3. Biogenic emissions and removals
3. Quantification
3.1. Calculations
3.2. Allocation
3.3. Waste treatment and recycling
4. Comparability and additional metrics
5. Market-based accounting approaches
5.1. Using scope 2 market-based emissions data in a scope 3 inventory
5.2. Other market-based accounting approaches
6. Miscellaneous
Annex of amendments made between the Draft and Final

The Executive Summary has the following sections.

• Adjustments to boundaries for scope 3 generally, and among the fifteen categories.

• Accounting guidance for biogenic emissions and removals.

• Phasing out the spend-based method and moving toward primary data collection.

• Clarification on use of cradle-to-gate emission factors.

• Clarify the use of scope 2 market-based emissions data in scope 3.