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 |