Identifying Scope 3 Activity Data: A Guide to the 15 Categories
Understanding what data you need to collect is one of the biggest challenges when calculating your organisation’s Scope 3 emissions.
Scope 3 covers the indirect greenhouse gas emissions that occur throughout your value chain – from the goods and services you purchase and how your employees travel, through to the use and eventual disposal of the products you sell.
This guide breaks down the 15 Scope 3 emissions categories, explains what each category includes and provides practical examples of the activity data your business may need to collect.
What is Scope 3 activity data?
Activity data is the information used to calculate your greenhouse gas emissions. Depending on the Scope 3 category and the calculation methodology being used, this could include information such as:
Amount spent on purchased goods and services
Quantity or weight of materials purchased
Kilometres travelled
Fuel or energy consumed
Tonnes of waste generated
Number of hotel nights
Employee commuting patterns
Product sales and usage
Supplier-specific emissions data
The quality and type of activity data you have available can determine which calculation methodology is most appropriate for your carbon footprint.
What are the 15 Scope 3 emissions categories?
The GHG Protocol divides Scope 3 emissions into 15 categories, covering emissions both before and after your organisation's own operations.
Categories 1–8 are upstream emissions – generally associated with the goods and services your organisation purchases and activities required to operate your business.
Categories 9–15 are downstream emissions – generally associated with what happens to your products, services, assets and investments after they leave your organisation.
Not every Scope 3 category will be relevant to every business.
Scope 3 Categories and Activity Data
Category 1: Purchased Goods and Services
What it covers:
Emissions generated from producing the goods and services your organisation purchases, including raw materials, products and professional services.
Activity data could include:
Quantities or units purchased; spend on goods and services; supplier-specific product data; Environmental Product Declarations (EPDs).
Category 2: Capital Goods
What it covers:
Emissions associated with producing long-term assets purchased by your organisation, such as machinery, buildings, vehicles and IT equipment.
Activity data could include:
Quantities or units purchased; purchase value or spend data; supplier-specific information; Environmental Product Declarations (EPDs).
Category 3: Fuel and Energy-Related Activities
What it covers:
Upstream emissions associated with the fuel and energy your organisation consumes that aren't already included within Scope 1 or Scope 2. This includes emissions generated before that energy reaches your organisation.
Activity data could include:
Scope 1 and Scope 2 consumption data; electricity consumption in kWh; litres of fuel consumed.
Category 4: Upstream Transportation and Distribution
What it covers:
Emissions from transporting and distributing goods purchased by your organisation using third-party transport, logistics and warehousing providers.
Activity data could include:
Distance travelled; weight of goods; fuel consumed; number of shipments; transport method such as road, air, sea or rail; logistics spend; warehouse energy consumption; storage duration.
Category 5: Waste Generated in Operations
What it covers:
Emissions associated with the treatment and disposal of waste generated through your organisation's operations.
Activity data could include:
Waste type; quantity or weight; treatment method such as landfill, recycling, composting or incineration; disposal location; waste management provider data.
Category 6: Business Travel
What it covers:
Emissions from employees travelling for business purposes. Employee journeys to and from their normal workplace are instead included within Category 7.
Activity data could include:
Flights and distances travelled; rail journeys; business mileage; rental cars; hotel nights and locations; taxis, buses, ferries and other transport.
Category 7: Employee Commuting
What it covers:
Emissions generated by employees travelling between their homes and their normal place of work.
Activity data could include:
Number of employees; mode of transport; commuting distance; frequency of commuting; vehicle fuel or energy type.
Category 8: Upstream Leased Assets
What it covers:
Emissions from assets your organisation leases or rents that aren't already accounted for within Scope 1 or Scope 2.
Activity data could include:
Type of leased asset; size or capacity; lease duration; electricity, heating or fuel consumption; location of the asset.
Category 9: Downstream Transportation and Distribution
What it covers:
Emissions associated with transporting, storing and distributing sold products after they leave your organisation, where the transport or facilities aren't owned or controlled by your company.
Activity data could include:
Transport method; distance travelled; product volume or weight; fuel or energy source; third-party logistics and carrier data.
Category 10: Processing of Sold Products
What it covers:
Emissions generated when another organisation processes or transforms an intermediate product sold by your business before it reaches the final customer.
Activity data could include:
Quantity of products sold; processing methods; energy or fuel consumption during processing; processing location; third-party processing data.
Category 11: Use of Sold Products
What it covers:
Emissions generated from customers using products sold by your organisation over the products' expected lifetime.
Activity data could include:
Number or quantity of products sold; expected product lifetime; energy or fuel consumption during use; usage patterns; geographic location.
Category 12: End-of-Life Treatment of Sold Products
What it covers:
Emissions associated with the disposal and treatment of products sold by your organisation at the end of their useful life.
Activity data could include:
Quantity or weight of products sold; expected disposal route such as landfill, recycling, incineration or composting; geographic location of disposal.
Category 13: Downstream Leased Assets
What it covers:
Emissions generated from assets owned by your organisation and leased to other businesses or individuals.
Activity data could include:
Type and number of leased assets; size or capacity; lease duration; energy or fuel consumption; asset location; third-party management data.
Category 14: Franchises
What it covers:
Emissions generated by franchise operations that aren't already included within your organisation's Scope 1 or Scope 2 emissions.
Activity data could include:
Number and type of franchise locations; energy and fuel consumption; franchise location; sales or production volumes; operating hours; information reported by franchisees.
Category 15: Investments
What it covers:
Emissions associated with investments made by your organisation, including certain equity investments, debt, project finance and investment funds.
Activity data could include:
Investment type; investment value or ownership percentage; investee company or project information; reported or estimated GHG emissions data; investment or holding period.
How do I know which Scope 3 data to collect?
You don't necessarily need every type of data listed above. The right data depends on which Scope 3 categories are relevant to your organisation, what information is available and the calculation methodology you intend to use.
Combatting Carbon's free Scope 3 assessment tools can help you work through the categories and identify the most appropriate calculation methodology based on the activity data you already have.
Explore the free Scope 3 assessment tools →
Make Scope 3 Carbon Reporting Simpler
Once you understand where your emissions come from and what data you need, the next step is turning that information into an accurate and manageable carbon footprint.
Combatting Carbon helps businesses measure, manage and report their carbon emissions without making carbon accounting more complicated than it needs to be.