Summary: This is an extract from Chapter 5.
Category 6: Business travel
This category includes 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.
Emissions from transportation in vehicles owned or controlled by the reporting company are accounted for in either scope 1 (for fuel use) or scope 2 (for electricity
use). Emissions from leased vehicles operated by the reporting company not included in scope 1 or scope 2 are accounted for in scope 3, category 8 (Upstream leased assets). Emissions from transportation of employees to and from work are accounted for in scope 3, category 7 (Employee commuting).
Emissions from business travel may arise from:
- Air travel
- Rail travel
- Bus travel
- Automobile travel (e.g., business travel in rental cars or employee-owned vehicles other than employee commuting to and from work)
- Other modes of travel
Companies may optionally include emissions from business travelers staying in hotels.
A reporting company’s scope 3 emissions from business travel include the scope 1 and scope 2 emissions of transportation companies (e.g., airlines).