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01 GHG Protocol

GHG Protocol

Scope 3 categories: the complete GHG Protocol list

The GHG Protocol divides Scope 3 into 15 categories: eight upstream, covering what a company buys and how it operates, and seven downstream, covering what happens after its products leave. Here is each category, what belongs in it, and where the tonnes usually are.
The 15 Scope 3 categories of the GHG Protocol
# 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.

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01 Amazon Web Services Cloud infrastructure, annual S3 20,240 kg
02 Con Edison Electricity, 82,400 kWh metered S2 31,312 kg
03 Delta Air Lines Team offsite + client flights S3 24,375 kg
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