Corporate Value Chain (Scope 3) Accounting and Reporting Standard

Click to download (Print Version (PDF), 149 pages, 7.3 Mb)

Click to download (E-Reader Version (PDF), 154 pages, 7.0 Mb)

For easy reading on your computer, notebook, tablet, or handheld device, click above to download the electronic version of the Corporate Value Chain (Scope 3) Standard. This version provides hyperlinks between the standards text, tables and images. Please note that the page numbers vary slightly between the original and electronic versions. When citing specific page numbers, please note when you are referring to the electronic version text.

Watch a short video to learn about the Corporate Value Chain Standard

Training Options

An online course is now available for this standard.

Calculation Tool

The Scope 3 Evaluator is a free, web-based tool from Greenhouse Gas Protocol and Quantis that will make it easier for companies to measure, report, and reduce emissions throughout their value chain.

About the Corporate Value Chain (Scope 3) Standard

The Corporate Value Chain (Scope 3) Standard allows companies to assess their entire value chain emissions impact and identify the most effective ways to reduce emissions. Often, the majority of total corporate emissions come from scope 3 sources, which means many companies have been missing out on significant opportunities for improvement. Users of the new standard can now account for emissions from 15 categories of scope 3 activities, both upstream and downstream of their operations. The scope 3 framework also supports strategies to partner with suppliers and customers to address climate impacts throughout the value chain. The Corporate Value Chain Standard has been created through a broad, inclusive, multi-stakeholder process. Over a three year period:

“Our work with the GHG Protocol was instrumental in guiding our first efforts towards environmental footprinting. In 2010 Kraft Foods participated in the GHG Protocol Corporate Value Chain (Scope 3) Standard ‘road test’. Our Scope 3 inventory results are the backbone that informed our future footprint work. For GHG Protocol, the feedback from Kraft Foods informed the final Scope 3 standard WRI will be launching around the world this October.”

Dan Pettit, Associate Director of Sustainability for Research Development & Quality at Kraft Foods

  • 2,300 participants were involved from 55 countries;
  • 96 members participated in technical working groups to draft the standard, and;
  • 34 companies from various industries road tested the standard in 2010.

The new standard provides a methodology that can be used to account for and report emissions from companies of all sectors, globally. The standard is accompanied by user-friendly calculation guidance and tools developed by the GHG Protocol. Minor corrections to the Scope 3 Standard are recorded in the document below – Corrections to the Scope 3 Standard.

Amendments and Corrections

Title Date Size

List of Corrections for Scope 3 Standard

May 2013 181 KB

Required gases and GWP values

May 2013 253 KB

Tools and Guidance

Title Date Size

Guidance for Calculating Scope 3 Emissions (Draft)

Oct 2011 976 KB

Supplier Engagement Guidance

Oct 2011 65 KB

Global Warming Potentials

Oct 2011 34 KB

Sample GHG Inventory Reporting Template

May 2012 531 KB

Third Party Databases

Oct 2011

Diagram of scopes and emissions across the value chain

Oct 2011

Background Materials

Title Date Size


Oct 2011 104 KB


Oct 2011 128 KB

Past Documents and Drafts

Oct 2011 128 KB

Scope 3 Road Testers

Oct 2011 128 KB
05 Sep
07 Sep
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