Scope 3 category 1 and 2 emissions
Category 1 includes emissions from the production and transportation of goods and services that a company purchases. Category 2 includes all upstream, cradle-to-gate emissions from the production of capital goods that a company purchases or acquires. The emissions are not included in Scope 1 or Scope 2, but are instead accounted for in the company's Scope 3 emissions.
Scope 3 category 1
Scope 3 category 1 emissions include purchased goods and services:
- Emissions from the production of goods and services that a company purchases, for example, raw materials used in the manufacturing of purchased goods.
- Emissions from the transportation of goods and services that a company purchases.
- Emissions from the use of goods and services that a company purchases, for example, the use of energy and water in the production of purchased goods and services.
Scope 3 category 2
Scope 3 category 2 emissions include the production of capital goods, which are defined as final
products that have an extended life, that a company uses:
- Emissions from products that a company uses to manufacture a product or provide a service, for example, equipment and machinery.
- Emissions from products that a company uses to sell, store or deliver merchandise, for example, buildings, facilities, and vehicles.