GHG Protocol
Scope 3 categories: the complete GHG Protocol list
| # | Category | Direction | What belongs here |
|---|---|---|---|
| 01 | Purchased goods & services | Upstream | Everything bought that is not capital: materials, components, cloud, software, professional services, food. The largest category for most companies. |
| 02 | Capital goods | Upstream | Purchased assets: machinery, vehicles, buildings, IT hardware. Accounted in the purchase year. |
| 03 | Fuel- and energy-related activities | Upstream | Upstream emissions of purchased fuels and energy: extraction, refining, transmission losses. Follows from Scope 1 and 2 data. |
| 04 | Upstream transportation & distribution | Upstream | Transport and distribution you pay for: inbound freight, outbound freight paid by you, third-party logistics. |
| 05 | Waste generated in operations | Upstream | Waste from your operations: landfill, recycling, wastewater treatment. |
| 06 | Business travel | Upstream | Business travel: flights, hotels, rail, rideshare. Not commuting. |
| 07 | Employee commuting | Upstream | Employee commuting and, under some methods, remote-work energy. |
| 08 | Upstream leased assets | Upstream | Assets you lease and operate that are not already in Scope 1 or 2, like a leased office where the landlord holds the utility contract. |
| 09 | Downstream transportation & distribution | Downstream | Transport of sold products that you do not pay for, like a customer-arranged pickup. |
| 10 | Processing of sold products | Downstream | Processing of sold intermediate products by the buyer, like a component you sell being machined. |
| 11 | Use of sold products | Downstream | Use of sold products: the electricity or fuel your product consumes over its life. Dominant for anything with a plug or an engine. |
| 12 | End-of-life treatment of sold products | Downstream | End-of-life treatment of sold products: disposal, recycling. |
| 13 | Downstream leased assets | Downstream | Assets you own and lease out to others. |
| 14 | Franchises | Downstream | Franchises operating under your brand. |
| 15 | Investments | Downstream | Investments and financed emissions. The main category for banks and investors. |
Which Scope 3 categories actually matter
Materiality is concentrated. For most services companies, categories 1 (purchased goods and services), 2 (capital goods) and 6 (business travel) carry nearly everything. For manufacturers, category 1 plus 4 (upstream transport) and 11 (use of sold products, if products consume energy). For logistics, fuel is Scope 1 and the subcontracted fleet is category 4. A spend-based screening pass, like the one our demo runs, is the standard way to find your own concentration before spending money on data collection. The definitions above come from the GHG Protocol Corporate Value Chain (Scope 3) Standard; the overview of all three scopes is on our scope 1 2 3 emissions page.
Classifying AP lines into categories
In practice, category classification is an accounts-payable problem: ten thousand invoice lines, each needing a scope, a category and a factor. That is the exact classification pass our carbon accounting software automates: AI drafts the mapping line by line with a stated confidence, a human reviews the low-confidence tail, and every decision stays attached to the source line. See what scope 3 emissions reporting then requires, or read the plain-language Scope 3 definition first.
Live demo · Scope Classifier
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