Key Steps
Accounting for Scope 3
The Scope 3 Standard

The Scope 3 Standard

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

Scope 2 Guidance Summary of the Key Steps