> For the complete documentation index, see [llms.txt](https://kb.bravegen.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://kb.bravegen.com/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3.md).

# Scope 3

## Scope 3 emissions

Scope 3 covers indirect emissions across your upstream and downstream value chain.

These emissions result from activities outside your owned or controlled sources.

They exclude purchased energy reported in Scope 2. They also exclude direct Scope 1 emissions.

{% hint style="info" %}
Scope 1 & 2 Emissions for entities that fall outside your reporting boundary should be classified as Scope 3
{% endhint %}

### Report Scope 3 emissions

Identify material value-chain activities within your reporting boundary.

The GHG Protocol Corporate Value Chain Standard defines 15 Scope 3 categories.

Avoid double counting between Scope 1, Scope 2, and Scope 3. Use consistent methods each reporting year.

### Upstream categories

Upstream categories cover emissions before your operations:

* [Purchased Goods & Services](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/purchased-goods-and-services.md) — Category 1: purchased products and services.
* [**Capital Goods**](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/capital-goods.md) — Category 2: purchased capital goods.
* [Fuel & Energy Related Activity Not Included in Scope 1 & 2](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/fuel-and-energy-related-activity-not-included-in-scope-1-and-2.md) — Category 3: energy supply-chain emissions.
* [Upstream Transportation and Distribution](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/upstream-transportation-and-distribution.md) — Category 4: inbound logistics and warehousing.
* [Waste Generated in Operations](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/waste-generated-in-operations.md) — Category 5: third-party waste treatment.
* [Business Travel](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/business-travel.md) — Category 6: employee business travel.
* [Employee Commuting](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/employee-commuting.md) — Category 7: employee journeys to work.
* [Upstream Leased Assets](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/upstream-leased-assets.md) — Category 8: leased assets not reported elsewhere.

### Downstream categories

Downstream categories cover emissions after your operations:

* [Downstream Transportation and Distribution](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/downstream-transportation-and-distribution.md) — Category 9: outbound logistics and warehousing.
* [Processing of Sold Products](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/processing-of-sold-products.md) — Category 10: processing intermediate sold products.
* [Use of Sold Products](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/use-of-sold-products.md) — Category 11: use-phase emissions.
* [End of Life Treatment of Sold Products](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/end-of-life-treatment-of-sold-products.md) — Category 12: disposal and treatment.
* [Downstream Leased Assets](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/downstream-leased-assets.md) — Category 13: leased assets not reported elsewhere.
* [Franchises](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/franchises.md) — Category 14: franchise operations.
* [Investments](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-3/investments.md) — Category 15: financed emissions.

### Related guidance

* [Scope 1](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-1.md) covers direct emissions from owned or controlled sources.
* [Scope 2](/carbon/configuration/reporting-frameworks/ghg-protocol/scopes-and-categories/scope-2.md) covers indirect emissions from purchased energy.