The 15 Scope 3 categories
The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard, published in 2011, splits value-chain emissions into 15 categories: 8 upstream (linked to what a company buys) and 7 downstream (linked to what it sells). When a sustainability report says "Scope 3 (categories 1, 6 and 7)", these are the numbers it refers to.
Upstream categories (1–8)
| # | Category | What it covers |
|---|---|---|
| 1 | Purchased goods and services | Cradle-to-gate emissions of everything the company buys, from raw materials to software and consulting |
| 2 | Capital goods | Production of buildings, machinery, vehicles and IT equipment bought in the year |
| 3 | Fuel- and energy-related activities | Extraction, refining and transport of fuels and energy, plus grid transmission and distribution losses, not already counted in Scope 1 or 2 |
| 4 | Upstream transportation and distribution | Third-party freight and warehousing paid for by the company |
| 5 | Waste generated in operations | Treatment and disposal of the company's waste by third parties |
| 6 | Business travel | Flights, trains, hire cars and (optionally) hotel stays for employees |
| 7 | Employee commuting | Travel between home and work; may include home-working emissions |
| 8 | Upstream leased assets | Assets the company leases that are not already in its Scope 1 and 2 |
Downstream categories (9–15)
| # | Category | What it covers |
|---|---|---|
| 9 | Downstream transportation and distribution | Transport and storage of sold products not paid for by the company, including retail |
| 10 | Processing of sold products | Further processing of intermediate products by customers |
| 11 | Use of sold products | Emissions from customers using the products, such as fuel burned by sold cars or power drawn by sold appliances |
| 12 | End-of-life treatment of sold products | Disposal and treatment of products at the end of their life |
| 13 | Downstream leased assets | Assets owned by the company and leased to others |
| 14 | Franchises | Operations of franchisees, relevant to franchisors such as restaurant chains and hotels |
| 15 | Investments | Emissions linked to loans and investments, often called "financed emissions" for banks, insurers and asset managers |
Which categories matter most?
- Manufacturers and retailers: category 1 (purchased goods) and often category 11 (use of sold products).
- Oil, gas and car companies: category 11 dominates, because burning sold fuel or driving sold vehicles produces most of the lifetime emissions.
- Banks and investors: category 15 (financed emissions) is usually far larger than everything else combined, which is why reports from banks often show both a small operational footprint and a very large financed one.
- Office-based service firms: categories 1, 6 and 7 (purchased services, travel, commuting).
Why Scope 3 totals are hard to compare
Companies choose which categories are "relevant" and often use spend-based estimates (emission factors per dollar spent) rather than supplier data. Two companies in the same sector can therefore report very different Scope 3 totals simply because they cover different categories. When polluer.com shows a Scope 3 value, the note in brackets (for example "selected categories" or "category 11") comes from the report itself. Read the Scope 1, 2 and 3 overview for the bigger picture.
More guides
- Scope 1, 2 and 3 emissions explained
- Market-based vs location-based Scope 2 emissions
- What does tCO₂e mean?
- How to find a company's sustainability report and emissions data
- Sustainability reporting frameworks explained
- Limited vs reasonable assurance of emissions data
Last reviewed: October 2026. Spotted an error? Tell us.