Scope 3 GHG emissions

Суть раскрытия

Disclosure 102-7 requires an organization to report its gross Scope 3 greenhouse gas emissions across its upstream and downstream value chain. The organization must include emissions associated with each of the 15 Scope 3 categories and present the emissions for every category separately in metric tons of CO₂ equivalent.

The disclosure should show all 15 categories, including categories with zero emissions or categories that are not applicable. Where information for an applicable category is unavailable or incomplete, the organization must apply the relevant reason for omission in accordance with GRI 1, specifying what information is missing, why it is missing, the steps being taken to obtain it and the expected time frame.

Gross Scope 3 emissions must include CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ and NF₃. A separate gas-by-gas breakdown is optional Guidance rather than a mandatory requirement. Where provided, each gas should be reported in physical metric tons and metric tons of CO₂ equivalent.

Biogenic non-CO₂ emissions from biomass combustion or biodegradation in the upstream and downstream value chain must be included within gross Scope 3 emissions. Biogenic CO₂ must be excluded from the gross total and reported separately in metric tons of CO₂, with a breakdown by each of the 15 Scope 3 categories.

GHG removals, GHG trades and avoided emissions must not be netted against gross Scope 3 emissions. The organization is not required to report their amounts under Disclosure 102-7. However, Scope 3 emissions generated during GHG removal activities remain part of the gross Scope 3 inventory.

The organization must use 100-year global warming potential values from the latest IPCC assessment report. If historical data were calculated using different IPCC GWP values, the organization should identify the values used in each reporting period.

For each Scope 3 category, the organization should report the percentage of emissions obtained through primary data. Primary data are obtained directly from suppliers or other value-chain entities and relate to the organization’s activities. Secondary data include industry averages, government statistics and published databases.

The organization should describe the calculation method used for each category, such as supplier-specific, hybrid, average-data, spend-based, distance-based, use-phase or financed-emissions methods. It should assess the technological, temporal and geographic representativeness, completeness and reliability of the data and explain key allocation methods, proxies, assumptions and limitations.

The organization must report the base year and explain why it was selected. It must provide separate base-year figures for gross Scope 3 emissions and biogenic CO₂ emissions, explain significant changes that triggered recalculation and report previously disclosed values. It should additionally provide a base-year breakdown for all 15 categories.

The organization must report the consolidation approach — equity share, financial control or operational control — and apply it consistently across Scope 1, Scope 2 and Scope 3. It should explain why the approach was selected and report changes in organizational boundaries.

The organization must report the standards, methodologies, assumptions, calculation tools and emission-factor sources used and explain why they were selected. Emission factors should be applied consistently to gross Scope 3 and biogenic CO₂ calculations.

To support comparability, the organization should present gross Scope 3 emissions, category breakdowns and biogenic CO₂ emissions for the current reporting period and at least two previous reporting periods. It can additionally provide breakdowns by business unit or facility, country, source type and activity type.

Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику Global Reporting Initiative.