Summary: This is an extract from Chapter 5.
Category 10: Processing of sold products
This category includes emissions from processing of sold intermediate products by third parties (e.g., manufacturers) subsequent to sale by the reporting company. Intermediate products are products that require further processing, transformation, or inclusion in another product before use (see box 5.3), and therefore result in emissions from processing subsequent to sale by the reporting company and before use by the end consumer. Emissions from processing should be allocated to the intermediate product.
In certain cases, the eventual end use of sold intermediate products may be unknown. For example, a company may produce an intermediate product with many potential downstream applications, each of which has a different GHG emissions profile, and be unable to reasonably estimate the downstream emissions associated with the various end uses of the intermediate product. See section 6.4 for guidance in cases where downstream emissions associated with sold intermediate products are unknown.
Companies may calculate emissions from category 10 without collecting data from customers or other value chain partners. For more information, see Guidance for Calculating Scope 3 Emissions, available online at www.ghgprotocol.org. See also section 5.6 for guidance on the applicability of category 10 to final products and intermediate products sold by the reporting company. A reporting company’s scope 3 emissions from processing of sold intermediate products include the scope 1 and scope 2 emissions of downstream value chain partners (e.g., manufacturers).