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Scope 3

All other indirect emissions upstream (purchases, inbound transport) and downstream (product use, end of life) of the value chain.

Scope 3 covers all the indirect emissions of an organisation's value chain, except purchased energy. The GHG Protocol Scope 3 Standard splits them into 15 categories: 8 upstream (purchased goods and services, capital goods, upstream transport, waste, business travel, etc.) and 7 downstream (downstream transport, use of sold products, end of life, investments, etc.).

For most companies, Scope 3 represents between 60% and 90% of the total footprint. Measurement is harder because it requires supplier data that is often unavailable. CSRD/ESRS E1 requires reporting every material category and justifying any exclusion.

Kabaun automates Scope 3 calculation through a spend-based approach (NACE/NAICS × CarbonEmissionFactors ratios) in the first iteration, then progressively replaces the ratios with primary supplier data collected via Klem's automated questionnaire.

Related terms

Scope 1
Direct GHG emissions from sources controlled by the organisation: boiler combustion, owned fleet fuel, industrial processes.
Scope 2
Indirect emissions from purchased and imported energy: electricity, heat, steam or cooling produced outside the boundary.
GHG Protocol
International GHG accounting standard, published by WRI and WBCSD. Foundation of the vast majority of carbon footprints worldwide.
Carbon footprint
Comprehensive measurement of an organisation's GHG emissions over a given period, expressed in tCO₂e. Covers Scopes 1, 2 and 3.
CSRD
Corporate Sustainability Reporting Directive: EU directive requiring standardised ESG reporting from large European companies.

Need more than a definition?

Kabaun computes your carbon footprint from these very terms: Scopes 1, 2, 3, CSRD or BEGES compliance, SBTi-aligned reduction plan.

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