- Agriculture Guidance
- Portfolio Carbon Initiative
- Potential Emissions from Fossil Fuels
- Scope 2 Guidance
- Public Sector Protocol
- Scope 3 Calculation Guidance
- ICT Sector Guidance
- Guidance Built on GHG Protocol
- Calculation Tools
- Online Training
Corporate Value Chain (Scope 3) Accounting and Reporting Standard
For easy reading on your computer, notebook, tablet, or handheld device, click above to download the electronic version of the Corporate Value Chain (Scope 3) Standard. This version provides hyperlinks between the standards text, tables and images. Please note that the page numbers vary slightly between the original and electronic versions. When citing specific page numbers, please note when you are referring to the electronic version text.
Watch a short video to learn about the Corporate Value Chain Standard
Training OptionsAn online course is now available for this standard. Register in 2014 and save 20%.
Calculation ToolThe Scope 3 Evaluator is a free, web-based tool from Greenhouse Gas Protocol and Quantis that will make it easier for companies to measure, report, and reduce emissions throughout their value chain.
About the Corporate Value Chain (Scope 3) Standard
The Corporate Value Chain (Scope 3) Standard allows companies to assess their entire value chain emissions impact and identify the most effective ways to reduce emissions. Often, the majority of total corporate emissions come from scope 3 sources, which means many companies have been missing out on significant opportunities for improvement. Users of the new standard can now account for emissions from 15 categories of scope 3 activities, both upstream and downstream of their operations. The scope 3 framework also supports strategies to partner with suppliers and customers to address climate impacts throughout the value chain. The Corporate Value Chain Standard has been created through a broad, inclusive, multi-stakeholder process. Over a three year period:
“The new Corporate Value Chain Standard provides a much needed harmonized global methodology for businesses to measure value chain greenhouse gas emissions. Our road test of the new Scope 3 standard provides us with key data to drive our strategic business decisions regarding greenhouse gas reductions. We encourage other businesses to similarly employ this effective method to measure, and subsequently address, greenhouse gas emissions from the entire value chain."
Kelly Semrau, Senior Vice President of Global Corporate Affairs, Communication and Sustainability, S.C. Johnson
“Our work with the GHG Protocol was instrumental in guiding our first efforts towards environmental footprinting. In 2010 Kraft Foods participated in the GHG Protocol Corporate Value Chain (Scope 3) Standard ‘road test’. Our Scope 3 inventory results are the backbone that informed our future footprint work. For GHG Protocol, the feedback from Kraft Foods informed the final Scope 3 standard WRI will be launching around the world this October.”
Dan Pettit, Associate Director of Sustainability for Research Development & Quality at Kraft Foods
““We believe that by adopting the same standards, we can move ahead faster with confidence to tackle product emissions. CGF represents more than 400 members in the Consumer Goods Sector with annual sales of more than $3 trillion.”
Jeff Rice, Director Sustainability Walmart, Co-leading the Consumer Goods Forum work
- 2,300 participants were involved from 55 countries;
- 96 members participated in technical working groups to draft the standard, and;
- 34 companies from various industries road tested the standard in 2010.
The new standard provides a methodology that can be used to account for and report emissions from companies of all sectors, globally. The standard is accompanied by user-friendly calculation guidance and tools developed by the GHG Protocol. Minor corrections to the Scope 3 Standard are recorded in the document below – Corrections to the Scope 3 Standard.
Amendments and Corrections
|May 2013||181 KB|
|May 2013||253 KB|
Tools and Guidance
|Oct 2011||976 KB|
|Oct 2011||65 KB|
|Oct 2011||34 KB|
|May 2012||531 KB|
|Oct 2011||104 KB|
|Oct 2011||128 KB|
|Oct 2011||128 KB|
|Oct 2011||128 KB|