Scope 3 Categories Explained: All 15 GHG Protocol Categories, With Examples
Scope 3 has 15 categories under the GHG Protocol: eight upstream, from purchased goods and services to upstream leased assets, and seven downstream, from downstream transport to investments. You report the categories relevant to your business, and a services firm and a manufacturer will find their emissions in very different places.
Last updated 29 October 2026 · By Tom Wilford, Founder, Ella
Get startedWhat are the 15 Scope 3 categories?
| # | Category | Direction | What it covers | Typical data source |
|---|---|---|---|---|
| 1 | Purchased goods and services | Upstream | Cradle-to-gate emissions of everything you buy that is not a capital good | Spend exports, supplier data, product quantities |
| 2 | Capital goods | Upstream | Emissions from making the long-life assets you buy, such as machinery and vehicles | Fixed asset register, capex spend |
| 3 | Fuel- and energy-related activities | Upstream | Extraction, production and transmission losses of the fuel and electricity you use, not already in Scope 1 or 2 | Your Scope 1 and 2 activity data |
| 4 | Upstream transportation and distribution | Upstream | Transport and storage of purchased goods that you pay for, in vehicles you do not own | Freight invoices, logistics provider data |
| 5 | Waste generated in operations | Upstream | Disposal and treatment of waste from your own sites | Waste contractor reports by weight and route |
| 6 | Business travel | Upstream | Flights, rail, hotels and travel in vehicles you do not own | Travel management exports, expenses |
| 7 | Employee commuting | Upstream | Staff travel between home and work, and optionally home working | Commuting survey, headcount |
| 8 | Upstream leased assets | Upstream | Assets you lease that are not already in your Scope 1 and 2 | Lease schedules, landlord energy data |
| 9 | Downstream transportation and distribution | Downstream | Transport and storage of sold products that you do not pay for | Customer and distributor estimates |
| 10 | Processing of sold products | Downstream | Processing of intermediate products by your customers | Customer data or industry averages |
| 11 | Use of sold products | Downstream | Emissions from customers using what you sell, such as fuel or electricity use | Product energy specs, sales volumes |
| 12 | End-of-life treatment of sold products | Downstream | Disposal of your products and packaging at end of life | Product material weights, waste routes |
| 13 | Downstream leased assets | Downstream | Assets you own and lease to others | Tenant energy data |
| 14 | Franchises | Downstream | Operations of your franchisees | Franchisee energy and fuel data |
| 15 | Investments | Downstream | Emissions linked to your equity, debt and project investments | Investee emissions data, ownership shares |
Upstream vs downstream Scope 3: how to tell them apart
Which Scope 3 categories are mandatory?
| Requirement | What it asks for on Scope 3 |
|---|---|
| GHG Protocol Scope 3 Standard | All relevant categories, with exclusions disclosed and justified |
| SBTi Corporate Net-Zero Standard V1 | A near-term Scope 3 target if Scope 3 is 40% or more of total Scope 1, 2 and 3 emissions, covering at least 67% of Scope 3; long-term targets cover at least 90% |
| SBTi Corporate Net-Zero Standard V2.0 | Near-term targets cover every Scope 3 category at or above 5% of Category 1 to 14 emissions. Takes effect 31 January 2027; V1 submissions accepted until 31 January 2028 |
| PPN 006 Carbon Reduction Plan (UK public contracts over £5m a year) | Five categories: upstream transport, waste, business travel, employee commuting and downstream transport |
| CDP climate questionnaire | Scope 3 emissions by category, with the method used and an explanation for any category not evaluated |
How to calculate Scope 3 emissions for each category
| Method | How it works | When to use it |
|---|---|---|
| Supplier-specific | Uses product-level emissions data supplied by the supplier | Your largest suppliers, once they can share reliable figures |
| Hybrid | Combines supplier Scope 1 and 2 data with secondary data for their upstream emissions | Strategic suppliers with partial data |
| Average-data | Multiplies physical quantities, such as kg, km or kWh, by an average emission factor | Freight, waste, travel and materials where you know quantities |
| Spend-based | Multiplies spend by an emission factor per pound or euro for that type of purchase | First screening, and long-tail purchases where nothing better exists |
How to screen your Scope 3 categories in six steps
What is changing: the GHG Protocol Scope 3 revision
Where Scope 3 projects stall in practice
How Ella handles Scope 3
How Ella helps
Carbon accounting software
Guided Scope 1 to 3 checklist, automatic activity and spend-based calculations, SECR and net zero roadmaps.
ESG reporting software
Collect data from every owner, track missing responses and produce audit-ready CSRD, VSME and CDP reports.
ESG strategy software
Run a materiality assessment and set the priorities your carbon and ESG reporting build on.
Related resources
Best carbon accounting software in 2026: an honest comparison
The best carbon accounting software in 2026 is the one that gets real activity data out of your organisation with the least chasing, then turns it into Scope 1, 2 and 3 figures you can defend to an auditor. For large UK and EU teams, compare Ella, Greenly, Persefoni, Sweep, Watershed, Plan A and Normative on data collection first.
Carbon Reduction Plan Template (PPN 006)
A Carbon Reduction Plan (CRP) is a short public document that suppliers bidding for UK government contracts worth over £5m a year must publish. It commits to net zero by 2050, reports Scope 1, Scope 2 and five Scope 3 categories against a baseline, lists reduction measures and is signed by a director.
PPN 006 Explained (Formerly PPN 06/21)
PPN 006 is the UK procurement policy note requiring suppliers bidding for central government contracts worth over £5m a year to publish a Carbon Reduction Plan. It replaced PPN 06/21 for procurements started from 24 February 2025, under the Procurement Act 2023. The content requirements are unchanged and assessment is pass or fail.
ESG data collection software: how to collect ESG data without chasing spreadsheets
ESG data collection software gathers the energy, emissions, workforce and governance data a sustainability report needs from the people and systems that hold it. Good tools request data from named owners, chase them, read invoices and bills, pull from integrations, and keep a source on every number so the final report is audit-ready.
Frequently Asked Questions
What are the 15 Scope 3 categories?
Purchased goods and services, capital goods, fuel- and energy-related activities, upstream transportation and distribution, waste generated in operations, business travel, employee commuting, upstream leased assets, downstream transportation and distribution, processing of sold products, use of sold products, end-of-life treatment of sold products, downstream leased assets, franchises and investments.
How many Scope 3 categories are there?
There are 15 Scope 3 categories in the GHG Protocol Scope 3 Standard: 8 upstream and 7 downstream. A working draft of the revised standard published in March 2026 proposes an optional Category 16 for other value chain activities, but this is not final.
What is Scope 3 Category 1?
Category 1 is purchased goods and services: the cradle-to-gate emissions of everything you buy that is not a capital good. It is usually where a spend-based screening starts, because almost every company has a purchase ledger to work from.
What is Scope 3 Category 11?
Category 11 is use of sold products: the emissions created when customers use what you sell. It matters most for companies selling fuels, vehicles, appliances or anything else that consumes energy in use.
Which Scope 3 categories are mandatory to report?
Under the GHG Protocol you report all relevant categories and justify exclusions. PPN 006 Carbon Reduction Plans require five categories. SBTi V2.0 requires near-term targets to cover every category at or above 5% of Category 1 to 14 emissions.
Is business travel Scope 1, 2 or 3?
Business travel in vehicles you do not own or control, such as flights, rail, taxis and hotels, is Scope 3 Category 6. Travel in company-owned or leased vehicles you control sits in Scope 1.
Can I use spend-based data for Scope 3?
Yes. Spend-based calculations are accepted and are a sensible way to screen all 15 categories. Replace them with activity or supplier data in your largest categories over time, because spend-based figures move with prices and cannot show real reductions.
How do I calculate Scope 3 emissions?
Screen all 15 categories, estimate each with the best data you have, then improve the biggest ones. Multiply activity data or spend by the matching emission factor, record the method and source for every figure, and document any category you exclude.