GHG Protocol Corporate Value Chain (Scope 3) Standard

The GHG Protocol Scope 3 Standard (WRI and WBCSD, 2011) is the global method for measuring and reporting a company's indirect value chain emissions across fifteen upstream and downstream categories, as a supplement to the GHG Protocol Corporate Standard. Its requirements cover the five accounting principles, accounting for all scope 3 emissions to minimum category boundaries with disclosed exclusions, the gases (NF3 added by the 2013 amendment), biogenic CO2 and removals outside the scopes, financed emissions for investments, base year and recalculation duties when performance is tracked, and ten public reporting items per category. It comprises 24 controls organised across 5 domains, and applies in International.