Green House Gas Protocol - Technical Guidance for Calculating Scope 3 Emissions

The Greenhouse Gas Protocol – Technical Guidance for Calculating Scope 3 Emissions is a practical companion to the Corporate Value Chain (Scope 3) Accounting & Reporting Standard.

It explains how organizations can quantify indirect emissions across 15 value chain categories, from purchased goods and services to product use and end-of-life treatment.

The guidance outlines calculation methods of different specificity (supplier-specific, hybrid, average-data, and spend-based), identifies required activity data and emission factors, and provides decision trees and worked examples to support method selection.

It also covers data quality, primary versus secondary data, screening to prioritize effort, sampling approaches, and transparent reporting.