Extraction, production, and transportation of capital goods purchased or acquired.

Capital goods are final products that have an extended life and are used by the company to manufacture a product, provide a service, or sell, store, and deliver merchandise.

In financial accounting, capital goods are treated as fixed assets, eg. equipment, machinery, plant, computers, buildings, facilities and vehicles.

Upstream emissions of purchased fuels and electricity (extraction, production, and transportation of fuels consumed)

Transmission and distribution (T&D) losses

Third party inbound transportation and storage of products purchased from a company’s tier 1 suppliers.

Third party transportation and storage services purchased, including inbound logistics and outbound logistics (e.g., of sold products)

Disposal and treatment of waste generated in the reporting company’s operations in the reporting year

Transportation by land, sea and air of employees for business-related activities during the reporting year (in vehicles not owned or operated by the reporting company

Transportation of employees between their homes and their worksites during the reporting year

Operation of assets leased by the reporting company in the reporting year and not already included in scope 1 and scope 2

The scope 1 and scope 2 emissions of downstream companies that occur during processing (e.g., from energy use) of sold intermediate products

The use-phase emissions of goods and services sold, in the reporting year, over their expected lifetime (e.g., emissions of end users that occur from the use of products that consume energy during use)

Waste disposal and treatment of products sold, in the reporting year, at the end of their life

Operation of assets owned by the reporting company and leased to other entities, in the reporting year

Operation of franchises in the reporting year

Operation of investments (including equity and debt investments and project finance), in the reporting year