Fundamentals
Scope 3 GHG Calculations
Measuring and managing value chain greenhouse gas emissions
About this course
Why this course exists
A comprehensive course on Scope 3 GHG accounting under the GHG Protocol Corporate Value Chain Standard and its companion Technical Guidance. Covers the business case, accounting principles, all 15 upstream and downstream categories with calculation methods and worked examples, boundary-setting, data collection, allocation, target-setting, assurance, and reporting.
What you will learn
After this course you will be able to
- Map a company value chain across all 15 Scope 3 categories
- Choose between spend-based, average-data, and supplier-specific methods for each category
- Run a screening assessment to identify which categories are material to your organization
- Report Scope 3 in line with the GHG Protocol Scope 3 Standard, with a documented methodology
Course content
7 modules · 25 lessons
Walk through the modules in order or jump to a specific lesson. Each lesson is a real chapter you can open and start reading immediately.
Module 1·4 lessons
Scope 3 Foundations
Why value chain emissions matter, the standard's framework, and accounting principles
- 0.14 min read
Introduction to the Scope 3 Standard
Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf, Chapter 1 (pp. 02-09)
- 0.24 min read
Business Goals for Scope 3 Accounting
Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf, Chapter 2 (pp. 10-17)
- 0.35 min read
Steps, Requirements, and Accounting Principles
Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf, Chapters 3-4 (pp. 18-25)
- 0.46 min read
Identifying Scope 3 Emissions: The 15 Categories
Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf, Chapter 5 (pp. 26-57)
Module 2·5 lessons
Upstream Categories (1-5)
Purchased goods, capital goods, fuel and energy activities, transport, and waste
- 1.14 min read
Category 1: Purchased Goods and Services
Scope3_Calculation_Guidance_0[1].pdf, Category 1 (pp. 20-35)
- 1.24 min read
Category 2: Capital Goods
Scope3_Calculation_Guidance_0[1].pdf, Category 2 (pp. 36-37)
- 1.34 min read
Category 3: Fuel- and Energy-Related Activities
Scope3_Calculation_Guidance_0[1].pdf, Category 3 (pp. 38-48)
- 1.44 min read
Category 4: Upstream Transportation and Distribution
Scope3_Calculation_Guidance_0[1].pdf, Category 4 (pp. 49-71)
- 1.54 min read
Category 5: Waste Generated in Operations
Scope3_Calculation_Guidance_0[1].pdf, Category 5 (pp. 72-80)
Module 3·3 lessons
Upstream Categories (6-8)
Business travel, employee commuting, and upstream leased assets
- 2.13 min read
Category 6: Business Travel
Scope3_Calculation_Guidance_0[1].pdf, Category 6 (pp. 81-86)
- 2.23 min read
Category 7: Employee Commuting
Scope3_Calculation_Guidance_0[1].pdf, Category 7 (pp. 87-93)
- 2.34 min read
Category 8: Upstream Leased Assets
Scope3_Calculation_Guidance_0[1].pdf, Category 8 (pp. 94-101)
Module 4·4 lessons
Downstream Categories (9-12)
Downstream transport, processing, use of sold products, and end-of-life
- 3.14 min read
Category 9: Downstream Transportation and Distribution
Scope3_Calculation_Guidance_0[1].pdf, Category 9 (pp. 102-105)
- 3.24 min read
Category 10: Processing of Sold Products
Scope3_Calculation_Guidance_0[1].pdf, Category 10 (pp. 106-112)
- 3.34 min read
Category 11: Use of Sold Products
Scope3_Calculation_Guidance_0[1].pdf, Category 11 (pp. 113-124)
- 3.43 min read
Category 12: End-of-Life Treatment of Sold Products
Scope3_Calculation_Guidance_0[1].pdf, Category 12 (pp. 125-127)
Module 5·3 lessons
Downstream Categories (13-15)
Downstream leased assets, franchises, and investments
- 4.14 min read
Category 13: Downstream Leased Assets
Scope3_Calculation_Guidance_0[1].pdf, Category 13 (pp. 128-129)
- 4.23 min read
Category 14: Franchises
Scope3_Calculation_Guidance_0[1].pdf, Category 14 (pp. 130-135)
- 4.34 min read
Category 15: Investments
Scope3_Calculation_Guidance_0[1].pdf, Category 15 (pp. 136-151)
Module 6·3 lessons
Boundary, Data, and Allocation
Setting the scope 3 boundary, collecting data, and allocating emissions
- 5.14 min read
Setting the Scope 3 Boundary
Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf, Chapter 6 (pp. 58-63)
- 5.25 min read
Collecting Data
Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf, Chapter 7 (pp. 64-85)
- 5.35 min read
Allocating Emissions
Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf, Chapter 8 (pp. 86-97)
Module 7·3 lessons
Targets, Assurance, and Reporting
Reduction targets, verification, and disclosure requirements
- 6.14 min read
Setting a GHG Reduction Target and Tracking Over Time
Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf, Chapter 9 (pp. 98-111)
- 6.25 min read
Assurance
Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf, Chapter 10 (pp. 112-117)
- 6.35 min read
Reporting Scope 3 Emissions
Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf, Chapter 11 (pp. 118-123)
Continue your path
This course is part of 1 curated path
Each path is a sequence of five courses designed to take a practitioner from first principles to defensible output. Pick one to see where this course fits.