Getting Started
- Getting Started
  - What is Sumday?
  - What is Carbon Accounting?
  - What is the GHG Protocol?
  - Explain Scope 1 Emissions under the GHG Protocol
  - Explain Scope 2 Emissions under the GHG Protocol
  - Explain Scope 3 Emissions under the GHG Protocol
How to Use Sumday
- Settings and Features
  - How do I access the demo account?
  - How do I access account settings?
  - How do I manage staff or create a client account as an advisor?
  - How do I add a note to transactions or worksheets?
  - What is Sumd[AI]?
- Create an Assessment
  - How to Create an Assessment
  - Creating Assessment Periods - Dates
  - How to Import Your Emission Factor Database
  - Understanding Emissions Import Error Messages
- Import Scope 3 Data
  - Transactions - A Summary
  - Import via CSV upload
  - Import Financial Transaction Data from Xero for Scope 3
  - Confirm your import details
  - Adjustments to Imports
- Categorise Transactions in the Carbon Ledger
  - Overview of The Carbon Ledger
  - Using Rules to Code Transactions
  - Using Tracking Categories
- Accounting for Scope 1, 2, and 3 Emissions
  - Calculating Scope 1 Emissions
  - Calculating Scope 2 Emissions
  - Using workpapers to support your calculations
  - Emissions Intensity Metrics
- Reports in Sumday
  - Reports in Sumday
  - Carbon Summary by Month
  - Carbon Trial Balance
  - Carbon General Ledger Report
  - Carbon Baseline Report
  - Net Zero Graph
Sumday Academy
- The Sumday Academy
  - What is the Sumday Academy?
  - Can I record CDP Hours for Courses in Sumday?
- Online Courses
  - What is the Introduction to Carbon Accounting Course?
  - What is the Introduction to Carbon Accounting for Business Course?
  - What is the Carbon for Procurement Professionals Course?
  - What is the Practical Tips for GHG Assurance course?
  - What is the Financed Emissions Course?
- Templates
  - What are Workpaper Templates and how do I access them in Sumday?
  - How Can Sumday help me prepare a Business Case using templates?
  - How can I connect Sumday to PowerBI
Sumday Value Chain Engagement
- Value Chain Engagement
  - How do I ask suppliers to provide emissions data in Sumday?
  - Why would I collect emissions data from suppliers and what steps are involved?
  - How can I improve my response rates to supplier emissions data requests?
Reduction & Targets
- Emission Reduction
  - What do we mean by emission reduction?
  - How can I reduce scope 1 emissions?
  - How can I reduce scope 2 emissions?
  - How can I reduce scope 3 emissions?
  - How can I build the business case for emission reduction
- Setting Net Zero Targets: SBTi Resources
  - What is ‘Net Zero’ and ‘SBTi’?
  - What is the difference between ‘Net Zero’ and ‘Carbon Neutral’?
  - What is involved in setting a science based net zero target?
Emission Factors Database
- Emission Factors
  - What are emission factors and where do they come from?
- Data Sources
  - Details on the AUS DCCEEW Emissions Factor Database
  - Details on the UK DESNZ (Formerly DEFRA)Emissions Factor Database
  - Details on the US EPA Emission Factor Database
  - Details on the EXIOBASE Emission Factor Database
  - Details on the NZ ME Emission Factor Database
  - Details on the AusLCI Emission Factor Database
  - Details on Emission Factors from Clune et al. (2017)
  - Details on the EMBER Emission Factor Database
  - Details on the IPCC Emission Factor Database
  - Details on Emission Factors from Lindstad et al. (2020)
  - Details on the PICCC Emission Factor Database for Agriculture
  - Details on the BC ME Emission Factor Database
  - Details on Emission Factors from Steubing et al. (2022)
- Datasets
  - UK DESNZ: Greenhouse gas reporting: conversion factors 2023
  - UK DESNZ: Greenhouse gas reporting: conversion factors 2022
  - UK DESNZ: Greenhouse gas reporting: conversion factors 2021
  - UK DESNZ: Greenhouse gas reporting: conversion factors 2020
  - AUS DCCEEW: National Greenhouse Accounts Factors 2023
  - AUS DCCEEW: National Greenhouse Accounts Factors 2022
  - AUS DCCEEW: National Greenhouse Accounts Factors 2021
  - AUS DCCEEW: National Greenhouse Accounts Factors 2020
  - AUS DCCEEW: National Greenhouse Accounts Factors 2019
  - AUS DCCEEW: National Greenhouse Accounts Factors 2018
  - AUS DCCEEW: National Greenhouse Accounts Factors 2018
  - AUS DCCEEW: National Greenhouse Accounts Factors 2018
Security and Privacy
- Data and Security
  - Sumday Security Information
  - Data Security and Privacy at Sumday
  - Infrastructure and Application Security
  - Business Continuity and Disaster Recovery Details
  - How to use Multi Factor Authentication
  - Sumday complies with GDPR
  - Sumd[AI]
Plans and Billing
- Plans and Billing
  - How do I cancel my subscription?
  - What are the billing options?
  - How do I access my invoices?
The GHG Protocol
- The GHG Protocol
  - Key Principles under the GHG Protocol - Relevance, Completeness, Consistency, Transparency, Accuracy
Setting the Boundary
- Setting the Boundary
  - Tell me about setting boundaries under the GHG Protocol
  - How to Set Organisational Boundaries
  - How to set Operational Boundaries
Accounting for Scope 2
- Accounting for Scope 2
  - What does the GHG Protocol Say about Scope 2 Emissions?
  - Disclosing Scope 2 Emissions under the GHG Protocol - Recommended Disclosures
Accounting for Scope 3
- Scope 3 - GHG Protocol
  - What does the GHG Protocol’s Scope 3 Standard Cover?
  - What are the key requirements for accounting for scope 3 under the GHG Protocol?
More

What does the GHG Protocol’s Scope 3 Standard Cover?

Overview

When it comes to accounting for scope 3 emissions, companies should follow the Corporate Value Chain (Scope 3) Accounting and Reporting Standard. This standard allows companies to assess their entire value chain emissions impact and identify where to focus reduction activities. The key concepts from the standard are outlined in this section.

Chapters	Page
1. Introduction	02
2. Business Goals	10
3. Summary of Steps and Requirements	18
4. Accounting and Reporting Principles	22
5. Identifying Scope 3 Emissions	26
6. Setting the Scope 3 Boundary	58
7. Collecting Data	64
8. Allocating Emissions	86
9. Setting a GHG Reduction Target and Tracking Emissions Over Time	98
10. Assurance	113
11. Reporting	120
APPENDICES
A. Accounting for Emissions from Leased Assets	126
B. Uncertainty in Scope 3 Emissions	128
C. Data Management Plan	132
Abbreviations	138
Glossary	139
References	146
Recognitions	147

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Last updated on August 4, 2021

Disclosing Scope 2 Emissions under the GHG Protocol - Recommended Disclosures What are the key requirements for accounting for scope 3 under the GHG Protocol?