Summary: This is an extract from Chapter 5.
Category 12: End-of-life treatment of sold products This category includes emissions from the waste disposal and treatment of products sold by the reporting company (in the reporting year) at the end of their life.
This category includes the total expected end-of-life emissions from all products sold in the reporting year. (See section 5.4 for more information on the time boundary of scope 3 categories.) End-of-life treatment methods (e.g. landfilling, incineration) are described in category 5 (Waste generated in operations). A reporting company’s scope 3 emissions from end-of-life treatment of sold products include the scope 1 and scope 2 emissions of waste management companies.
See section 5.6 for guidance on the applicability of category 12 to final products and intermediate products sold by the reporting company and box 5.6 for guidance on accounting for emissions from recycling, which applies to both category 5 and category 12. Calculating emissions from category 12 requires assumptions about the end-of-life treatment methods used by consumers. For more information, see Guidance for Calculating Scope 3 Emissions, available online at www.ghgprotocol.org. Companies are required to report a description of the methodologies and assumptions used to calculate emissions (see chapter 11).