Sample Scope 3 GHG Inventory

Reporting Template
This sample reporting template illustrates the reporting requirements of the GHG Protocol Corporate
Standard and the Scope 3 Standard. Companies may use any format to report emissions, provided
that it contains all of the reporting requirements. This sample reporting template includes scope 1,
scope 2, and scope 3 emissions and contains required information only. Companies should also report
optional information where relevant.

Part 1: Descriptive information

Descriptive information Company response

Company name

Description of the company

Chosen consolidation approach (equity share,

operational control or financial control)
Description of the businesses and operations included
in the company’s organizational boundary

The reporting period covered

A list of scope 3 activities included in the report

A list of scope 1, scope 2, and scope 3 activities
excluded from the report with justification for their
exclusion
The year chosen as base year and rationale for
choosing the base year1
Once a base year has been established, the chosen
base year emissions recalculation policy. If base year
emissions have been recalculated, the context for any
significant emissions changes that triggered the
recalculation.

1
If a company has different base years for different scopes, base year information should be provided
separately for each scope. Establishing a base year is required for scope 1 and 2 emissions, and required for
scope 3 emissions when companies choose to track performance or set a reduction target.
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Part 2: Greenhouse gas emissions data

Metric tons
Scopes and categories2
CO2e
Scope 1: Direct emissions from owned/controlled operations
Scope 2: Indirect emissions from the use of purchased electricity,
steam, heating, and cooling
Upstream scope 3 emissions
Category 1: Purchased goods and services
Category 2: Capital goods
Category 3: Fuel- and energy-related activities (not included in scope 1
or scope 2)
Category 4: Upstream transportation and distribution
Category 5: Waste generated in operations
Category 6: Business travel
Category 7: Employee commuting
Category 8: Upstream leased assets
Other
Downstream scope 3 emissions
Category 9: Downstream transportation and distribution
Category 10: Processing of sold products
Category 11: Use of sold products
Category 12: End-of-life treatment of sold products
Category 13: Downstream leased assets
Category 14: Franchises
Category 15: Investments3
Other

2
Further disaggregation of certain categories may be necessary. Additionally, if categorization of scope 3 activities is
not followed as prescribed in the standard, indicate where they are included.
3
If the reporting company is an initial sponsor or lender of a project, also account for the projected lifetime emissions
of relevant projects financed during the reporting year and report those emissions separately from scope 3.
[2]
Part 2: Greenhouse gas emissions data (continued)

Greenhouse gas
emissions CO2 CH4 N2O HFCs PFCs SF6

Metric Metric
Metric Metric Metric Metric Metric
Metric Metric Metric Metric tons of tons of Metric
tons tons tons tons tons
tons CO2 tons CO2e tons CH4 tons CO2e each each tons SF6
N2O CO2e CO2e CO2e CO2e
HFC PFC
Scope 1
Scope 2

[3]
Part 3: Biogenic CO2 emissions data (if applicable)

Metric tons
Scopes and categories
biogenic CO2
Direct biogenic CO2 emissions from owned/controlled operations
Indirect biogenic CO2 emissions from the use of purchased electricity, steam,
heating, and cooling
Indirect biogenic CO2 emissions - Upstream
Purchased goods and services
Capital goods
Fuel- and energy-related activities (not included in scope 1 or scope 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Other
Indirect biogenic CO2 emissions - Downstream
Downstream transportation and distribution
Processing of sold products
Use of sold products
End-of-life treatment of sold products
Downstream leased assets
Franchises
Investments4
Other

4
If the reporting company is an initial sponsor or lender of a project, also account for the projected lifetime
emissions of relevant projects financed during the reporting year and report those emissions separately from
scope 3.
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Part 4: Description of methodologies and data used
Methodologies used to calculate or measure emissions, providing a reference or link to
Scope
any calculation tools used
Scope 1
Scope 2

Percentage of
Description of the
Description of the Description of emissions calculated
methodologies,
types and sources the data quality using data obtained
Scope and category allocation methods,
of data used to of reported from suppliers or
and assumptions used
calculate emissions emissions other value chain
to calculate emissions
partners

Upstream scope 3 emissions

Category 1: Purchased goods and
services
Category 2: Capital goods
Category 3: Fuel- and energy-
related activities (not included in
scope 1 or scope 2)
Category 4: Upstream
transportation and distribution
Category 5: Waste generated in
operations
Category 6: Business travel
Category 7: Employee commuting
Category 8: Upstream leased assets
Other

[5]
Part 4: Description of scope 3 methodologies and data used (continued)

Percentage of
Description of the
Description of the Description of emissions calculated
methodologies,
types and sources the data quality using data obtained
Scope and category allocation methods,
of data used to of reported from suppliers or
and assumptions used
calculate emissions emissions other value chain
to calculate emissions
partners
Downstream scope 3 emissions
Category 9: Downstream
transportation and distribution
Category 10: Processing of sold
products
Category 11: Use of sold products
Category 12: End-of-life treatment
of sold products
Category 13: Downstream leased
assets
Category 14: Franchises
Category 15: Investments5
Other

5
If the reporting company is an initial sponsor or lender of a project, also account for the projected lifetime emissions of relevant projects financed during the
reporting year and report those emissions separately from scope 3.

[6]
(If applicable)

Part 5: Greenhouse gas emissions in the base year

Please state your base year emissions here. If base year emissions were recalculated, note the
year the recalculation occurred

Metric tons
Scopes and categories6
CO2e
Scope 1: Direct emissions from owned/controlled operations
Scope 2: Indirect emissions from the use of purchased electricity,
steam, heating, and cooling
Upstream scope 3 emissions
Category 1: Purchased goods and services
Category 2: Capital goods
Category 3: Fuel- and energy-related activities (not included in scope 1
or scope 2)
Category 4: Upstream transportation and distribution
Category 5: Waste generated in operations
Category 6: Business travel
Category 7: Employee commuting
Category 8: Upstream leased assets
Other
Downstream scope 3 emissions
Category 9: Downstream transportation and distribution
Category 10: Processing of sold products
Category 11: Use of sold products
Category 12: End-of-life treatment of sold products
Category 13: Downstream leased assets
Category 14: Franchises
Category 15: Investments7
Other

6
Further disaggregation of certain categories may be necessary. Additionally, if categorization of scope 3 activities is
not followed as prescribed in the standard, indicate where they are included.
7
If the reporting company is an initial sponsor or lender of a project, also account for the projected lifetime emissions
of relevant projects financed during the reporting year and report those emissions separately from scope 3.

[7]
Part 6: Optional Information
As stated on page 120 of the Corporate Value Chain (Scope 3) Accounting and Reporting
Standard, a public GHG emissions report should include, when applicable, the following
additional information:
 Emissions data further subdivided where this adds relevancy and transparency (e.g., by
business unit, facility, country, source type, activity type, etc.)

 Emissions data further disaggregated within scope 3 categories where this adds relevance
and transparency (e.g., reporting by different types of purchased materials within category
1, or different types of sold products within category 11)

 Emissions from scope 3 activities not included in the list of scope 3 categories (e.g.,
transportation, of attendees to/from conferences/events), reported separately (e.g., in an
“other” scope 3 category

 Emissions of GHGs reported in metric tons of each individual gas

 Emissions of any GHGs other than CO2, CH4, N2O, HFCs, PFCs, and SF6 whose 100-year GWP
values have been identified by the IPCC to the extent they are emitted in the company’s
value chain (e.g., CFCs, HCFCs, NF3, NOX, etc.) and a list of any additional GHGs included in
the inventory

 Historic scope 3 emissions that have previously occurred, reported separately from future
scope 3 emissions expected to occur as a result of the reporting company’s activities in the
reporting year (e.g., from Waste generated in operations, Use of sold products, End-of-life
treatment of sold products)

 Qualitative information about emission sources not quantified

 Information on any GHG sequestration or removals, reported separately from scope 1,

scope 2 and scope 3 emissions

 Information on project-based GHG reductions calculated using the project method (e.g.,
using the GHG Protocol for Project Accounting ), reported separately from scope 1, scope 2,
and scope 3 emissions

 Quantitative assessments of data quality

 Information on inventory uncertainty (e.g., information on the causes and magnitude of

uncertainties in emission estimates) and an outline of policies in place to improve inventory
quality

 The type of assurance performed (first or third party), the relevant competencies of the
assurance provider(s), and the opinion issued by the assurance provider

 Relevant performance indicators and intensity ratios

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 Information on the company’s GHG management and reduction activities, including scope 3
reduction targets, supplier engagement strategies, product GHG reduction initiatives, etc.

 Information on supplier/partner engagement and performance

 Information on product performance

 A description of performance measured against international and external benchmark

 Information on purchases of GHG reduction instruments, such as emissions allowances and

offsets from outside the inventory boundary

 Information on reductions at sources inside the inventory boundary that have been
sold/transferred as offsets to a third party

 Information on any contractual provisions addressing GHG-related risks or obligations

 Information on the causes of emissions changes that did not trigger a scope 3 base year
emissions recalculation

 GHG emissions data for all years between the scope 3 base year and the reporting year
(including details of and reasons for recalculations, if appropriate)

 Additional explanations to provide context to the data

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