Emissions Calculations
Compute Scope 3 emissions with a focus on specific greenhouse gases relevant to the sector, such as sulfur hexafluoride and nitrogen trifluoride.
GhG Protocol
GRI
ISSB
ESRS
The GHG Protocol
Discover the key to environmental responsibility and sustainable practices through the GHG Protocol. In this guide, we delve into the intricacies of calculating Scope 3 emissions, paving the way for a greener future.
1: Purchased electronic & electrical goods & services
2: Capital goods that are electronic & electrical
3: Fuel and energy related activities
All upstream (i.e., cradle-to-gate) emissions from the production of electronic and electrical products purchased or acquired by the reporting company in the reporting year.
All upstream (i.e., cradle-to-gate) emissions from the production of capital goods purchased or acquired by the reporting company in the reporting year.
Emissions related to the production of fuels and energy purchased and consumed by the reporting company in the reporting year that are not included in scope 1 or scope 2.
Calculation Methods
- supplier-specific
- hybrid
- average product
- average spend-based
Calculation Methods
- supplier-specific
- hybrid
- average product
- average spend-based
Calculation Methods
- supplier-specific
- average-data
4: Upstream transportation & distribution of electronic waste
5: Electronic waste generated in operations
6: Business travel
Emissions that arise from the following transportation and distribution activities throughout the value chain.
Emissions from third-party disposal and treatment of waste generated in the reporting company's owned or controlled operations in the reporting year.
Emissions from the transportation of employees for business- related activities in vehicles owned or operated by third parties, such as aircraft, trains, buses, and passenger cars.
Calculation Methods
- fuel-based
- distance-based
- spend-based
Calculation Methods
- supplier-specific
- waste-type-specific
- average data
Calculation Methods
- fuel-based
- distance-based
- spend-based
7: Employee Commuting
8: Upstream leased electronic assets
9: Downstream transportation & distribution of electronics
Emissions from the transportation of employees between their homes and their worksites including travel and remote working.
Emissions from the operation of assets that are leased by the reporting company in the reporting year and not already included in the reporting company's scope 1 or scope 2 inventories.
Emissions that occur in the reporting year from transportation and distribution of sold products in vehicles and facilities not owned or controlled by the reporting company.
Calculation Methods
- asset-specific
- lessor-specific
- average data
Calculation Methods
- fuel-based
- distance-based
- spend-based
Calculation Methods
- fuel-based
- distance-based
- spend-based
10: Processing of sold electronic products
11: Use of sold electronic products
12: End of life treatment of sold electronic products
Emissions from the use of goods and services sold by the reporting company in the reporting year.
Emissions from processing of sold intermediate products by third parties (e.g., manufacturers) subsequent to sale by the reporting company.
Emissions from the waste disposal and treatment of products sold by the reporting company (in the reporting year) at the end of their life.
Calculation Methods
- direct-use
- indirect-use
*companies determine the methodologies used to calculate emissions
Calculation Methods
- site-specific
- average data
Calculation Methods
- supplier-specific
- hybrid
- average product
- average spend-based
13: Downstream leased electronic assets
14: Franchises
15: Investments
Emissions from the operation of assets that are owned by the reporting company (acting as lessor) and leased to other entities in the reporting year that are not already included in scope 1 or scope 2.
Emissions from the operation of franchises not included in scope 1 or scope 2.
Scope 3 emissions associated with the reporting company's investments in the reporting year, not already included in scope 1 or scope 2.
Calculation Methods
- asset-specific
- lessor-specific
- average data
Calculation Methods
- franchise-specific
- average-data
Calculation Methods
- average annual emissions of the project
- a range of likely values
Global Reporting Initiative (GRI)
GRI mandates organizations to specify gases, activities, and calculation methods in their Scope 3 emissions report, ensuring a granular and transparent environmental assessment.
Disclosure 305-3
Scope 3 emissions result from an organization's activities but occur from sources not owned or controlled by the organization. It suggests categories for identifying upstream and downstream emissions and recommends organizations to assess which activities contribute significantly to their total Scope 3 emissions. The document also suggests approaches for recalculating prior year emissions and using different GWP rates.
Organizations must disclose their gross Scope 3 GHG emissions in metric tons of CO₂ equivalent, specifying the gases included, biogenic CO₂ emissions, activities and categories included, base year and its rationale, and the sources of emission factors and Global Warming Potential (GWP) rates used. The standards, methodologies, assumptions, and calculation tools must also be disclosed.
While compiling this information, organizations must exclude any GHG trades, energy indirect (Scope 2) GHG emissions, and certain biogenic emissions from the gross Scope 3 GHG emissions. Recommendations suggest applying emission factors and GWP rates consistently, using GWP rates from the IPCC reports, and providing a detailed breakdown of emissions by various categories.
International Sustainability Standards Board (ISSB)
ISSB's IFRS S2 requires entities to report Scope 3 emissions, incorporating governance, strategy, and risk management related to climate change, for informed decision-making.
IFRS S2 Climate-related Disclosures
IFRS S2 is slated to come into effect for annual reporting periods starting on or after 1 January 2024. Entities are permitted to apply this standard earlier, provided that they also comply with IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information.
The primary aim of IFRS S2 is to ensure that entities reveal pertinent information regarding their climate-related risks and opportunities. This information is intended to aid users of general purpose financial reports in making informed decisions about investing resources in the entity.
The scope of IFRS S2 encompasses the climate-related risks and opportunities to which an entity is exposed. The risks include both physical threats linked to climate change and transition risks associated with adapting to a low-carbon economy. Meanwhile, opportunities pertain to those available to the entity in light of climate change.
Under IFRS S2, entities are required to disclose information that enables users to comprehend the governance processes, controls, and procedures employed to monitor and manage climate-related risks and opportunities. It also necessitates details on the entity’s strategy for managing these risks and opportunities and the processes used for identification, assessment, prioritisation, and monitoring. Additionally, the standard requires information on the entity's performance, including progress towards any climate-related targets, whether set internally or imposed by law.
The International Sustainability Standards Board (ISSB) initially published the Exposure Draft of IFRS S2 in March 2022. This draft integrated the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and included industry-based disclosure requirements from SASB Standards. After reviewing feedback, the ISSB issued IFRS S2 Climate-related Disclosures in June 2023.
Entities are also instructed to measure Scope 3 greenhouse gas emissions in accordance with the GHG Protocol Corporate Standard and to apply the principles of aggregation and disaggregation as outlined in IFRS S1, specifically in paragraphs B29 to B30.
The Greenhouse Gas (GhG) Protocol
With the data we've collected together, we're all set to crunch the numbers and get a clear picture of your emissions. It's a team effort, and now we can see the results of our hard work, all in line with the trusted Greenhouse Gas (GhG) Protocol.
Why the GHG Protocol?
The GHG Protocol provides a detailed approach to identify and categorize various Scope 3 emission sources, from the extraction and production of materials to the end use of sold products and services.
It offers a consistent and comprehensive methodology for measuring and managing Scope 3 emissions, presenting a clear framework to assess both direct and indirect impacts.
This protocol encompasses all indirect emissions in your supply chain, covering both upstream and downstream activities, essential for a complete greenhouse gas emissions profile.
Summary Results
Summary Results
Global Reporting Initiative (GRI)
Armed with the data we've compiled as a team, we're ready to tackle the numbers and reveal a precise snapshot of your emissions. This collective endeavour allows us to confidently present the fruits of our shared dedication, meticulously aligned with the esteemed standards of the Global Reporting Initiative (GRI).
Why the GRI?
GRI offers a universal framework for sustainability reporting, setting a standard for comprehensive disclosure on economic, environmental, social, and governance impacts.
Its aim is to enable organizations to measure, communicate, and improve their overall performance, while managing risks and identifying opportunities for sustainable development.
Summary Results
Summary Results
International Sustainbility Standards Board (ISSB)
Together, we've gathered the necessary data, and we're now equipped to accurately calculate your emissions. It's been a collaborative journey, and we're about to unveil the outcome of our collective dedication, ensuring our methods align with the rigorous standards of the International Sustainability Standards Board (ISSB).
Why the ISSB?
The International Sustainability Standards Board (ISSB), in conjunction with its sister board, the International Accounting Standards Board (IASB), jointly oversees the International Financial Reporting Standards (IFRS) framework. The ISSB plays a pivotal role within the IFRS, particularly in mandating the disclosure of Scope 3 greenhouse gas emissions. Two key standards, IFRS S1 and IFRS S2, are slated for implementation in January 2024.
IFRS S1: General Requirements for Disclosure of Sustainability related Financial Information requires companies to disclose material information on all sustainability-related risks and opportunities that could reasonably be expected to affect their prospects. The SASB Standards are an important source of guidance for companies applying IFRS S1.
IFRS S2: Climate-related Disclosures sets out the requirements for climate-related disclosures.
In a significant move to enhance transparency and accessibility, the ISSB has also developed the IFRS Sustainability Disclosure Taxonomy. This innovative tool is designed to enable seamless digital access to sustainability-related financial information, catering to the needs of users of general-purpose financial reports.