CO₂‑footprint scope 3
Do you need a CO₂ footprint, including scope 3, for the CSRD or CO₂ Performance Ladder? That can be quite a challenge. Here, we explain how to approach it and how the Envirometer can assist you.
What is scope 3?
According to the GHG Protocol, scope 3 includes: Indirect CO₂‑emissions that occur in a company’s value chain, originating from energy sources not controlled by the reporting company.
Roadmap CO₂‑footprint scope 3
It is common to develop an understanding of Scope 3 step by step. It is usually not possible to capture everything at once, which is why it is expanded gradually each year.
- Start monitoring your own operations. Learn more about: scope 1, scope 2 and business travel.
- Identify which of the 15 Scope 3 categories apply and which are significant. Only include the relevant categories in the inventory.
- Some Scope 3 emissions are easy to calculate in the Envirometer: employee commuting, outsourced transportation, water, and visitor traffic. The Envirometer automatically applies the corresponding CO₂ emission factors from www.CO₂‑emissiesfactoren.nl.
- For the other categories, work with an expert to find reliable CO₂ factors for your industry and company. This is the most challenging step, as accounting data is often incomplete, or conversion factors may not be available. It can be helpful to calculate or estimate missing Scope 3 components in a separate spreadsheet. Customize your Envirometer by adding items or categories and the CO₂ factor you have identified or selected.
- Analyze the results in the Envirometer using the CO₂ table for the GHG Protocol or CSRD.
CO₂‑footprint scope 3 categories
The table below shows the categorization of the GHG Protocol, which classifies CO₂ emissions (reporting) into three scopes. Scope 3 consists of 15 categories.
| Categorization GHG-protocol | Description | Explanation | Theme in the Envirometer |
|---|---|---|---|
| Scope 1 | Fossil fuels for installations and company vehicles, and direct emissions of greenhouse gases other than CO₂, such as methane, nitrous oxide, and refrigerants | Direct greenhouse gas emissions from company-owned installations and vehicles | Multiple |
| Scope 2 | Energy carriers (electricity, heat, and cooling)4 | Indirect greenhouse gas emissions from energy generation (e.g., electricity) in installations not owned or controlled by the company. | Multiple |
| Scope 3-1 | Purchased goods and services | Extraction of raw materials, production, and transportation of purchased goods and services | Water & Wastewater and Scope 3 extension* |
| Scope 3-2 | Purchased capital goods | Extraction, production, and transportation of materials for real estate and other long-term capital goods | Scope 3 extension* |
| Scope 3-3 | Fuel- and energy-related activities | To the extent not included in Scope 1 and 2 | Scope 3 extension* |
| Scope 3-4 | Upstream transport and distribution | Outsourced transport and transportation within the supply chain. In some cases, these emissions are already included in categories 1 or 2. | Freight transport and Scope 3 extension * |
| Scope 3-5 | Waste generated in operations | Transport and processing of solid waste and wastewater by waste processors | Water & Wastewater, Commercial waste and Hazardous waste** |
| Scope 3-6 | Business travel (private vehicles, public transport, air travel) | Business travel using private cars, public transport, and airplanes | Business traffic |
| Scope 3-7 | Employee commuting | Transportation between home and work, optionally including energy use from remote work | Commuter traffic |
| Scope 3-8 | Upstream leased assets (if not included in Scope 1 and 2) | Use of leased or rented assets not accounted for in Scope 1 and 2 | Scope 3 extension* |
| Scope 3-9 | Downstream transport and distribution (and visitor travel) | Visitor travel and transport further down the value chain, excluding company-paid transport | Passenger transport and Scope 3 extension* |
| Scope 3-10 | Processing of sold products | Further processing of sold products | Scope 3 extension* |
| Scope 3-11 | Use of sold products | Greenhouse gas emissions from the use of sold products over their expected lifetime | Scope 3 extension* |
| Scope 3-12 | End-of-life treatment of sold products | Waste processing at the end of the life cycle of sold products | Scope 3 extension* |
| Scope 3-13 | Downstream leased assets | Use of products that the company rents out to others | Scope 3 extension* |
| Scope 3-14 | Franchises | Scope 1 and 2 emissions from franchise businesses | Scope 3 extension* |
| Scope 3-15 | Investments | Scope 1 and 2 emissions from investments | Scope 3 extension* |
*There are three available chapters for Scope 3 extension. Here, you can manually add Scope 3 items along with the corresponding CO₂ emission factors and GHG category.
**Waste items are available. Dutch CO₂ factors are expected to be added from 2026 onwards.
Scope 3 and the CSRD?
Companies required to report under the CSRD must do so annually. Good to know: In the first year of CSRD reporting, Scope 3 emissions do not need to be fully quantified yet. However, companies are required to report the actions they are taking to improve completeness in the following years.
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