Extraction, production, and transportation of goods and services purchased or acquired by the reporting company in the reporting year, not otherwise included in the other supply chain related – upstream emissions categories.

Extraction, production, and transportation of capital goods purchased or acquired by the reporting company in the reporting year.

Extraction, production, and transportation of fuels and energy purchased or acquired by the reporting company in the reporting year (not already included in scope 1 or scope 2).

Transportation and distribution of products purchased by the reporting company in the reporting year between a company’s tier 1 suppliers and its own operations (in vehicles and facilities not owned or controlled by the reporting company). Transportation and distribution services purchased by the reporting company in the reporting year, including inbound logistics, outbound logistics (e.g., of sold products), and transportation and distribution between a company’s own facilities (in vehicles and facilities not owned or controlled by the reporting company).

Disposal and treatment of waste generated in the reporting company’s operations in the reporting year (in facilities not owned or controlled by the reporting company).

Transportation 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 (in vehicles not owned or operated by the reporting company).

Operation of assets leased by the reporting company (lessee) in the reporting year and not included in scope 1 and scope 2 – reported by lessee.

Transportation and distribution of products sold by the reporting company in the reporting year between the reporting company’s operations and the end consumer (if not paid for by the reporting company), including retail and storage (in vehicles and facilities not owned or controlled by the reporting company).

Processing of intermediate products sold in the reporting year by downstream companies (e.g., manufacturers).

End use of goods and services sold by the reporting company in the reporting year.

Waste disposal and treatment of products sold by the reporting company (in the reporting year) at the end of their life.

Operation of assets owned by the reporting company (lessor) and leased to other entities in the reporting year, not included in scope 1 and scope 2 –reported by lessor.

Operation of franchises in the reporting year, not included in scope 1and scope 2 – reported by franchisor.

Operation of investments (including equity and debt investments and project finance) in the reporting year, not included in scope 1 or scope 2.

Scope 3- Emissions that are a consequence of your actions, which occur at sources which you do not own or control. Examples of activities that result in scope 3 emissions are business travel, commuting, waste disposal, purchased materials, freight (incoming and outgoing) of material and products, use of sold products and services and financial investments. More detailed information can be found in “Technical Guidance for Calculating Scope 3 Emissions” report from the GHG Protocol.