{"id":9823,"date":"2026-03-20T12:43:30","date_gmt":"2026-03-20T10:43:30","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/scope-3-and-its-role-in-ghg-accounting\/"},"modified":"2026-04-23T10:16:01","modified_gmt":"2026-04-23T08:16:01","slug":"scope-3-and-its-role-in-ghg-accounting","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/scope-3-and-its-role-in-ghg-accounting\/","title":{"rendered":"Scope 3 and its role in GHG accounting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9823\" class=\"elementor elementor-9823 elementor-9661\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f15db15 e-flex e-con-boxed e-con e-parent\" data-id=\"f15db15\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77006bd elementor-widget elementor-widget-heading\" data-id=\"77006bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">GHG accounting and Scope 3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d102cf1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d102cf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8d0ba2 e-flex e-con-boxed e-con e-parent\" data-id=\"f8d0ba2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e20325d elementor-widget elementor-widget-heading\" data-id=\"e20325d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Summary: Scope 1, 2 and 3 at a glance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01ca1b8 elementor-widget elementor-widget-text-editor\" data-id=\"01ca1b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">For a company&#8217;s <a href=\"https:\/\/csr-tools.com\/en\/knowledge\/carbon-accounting\/\" target=\"_blank\" rel=\"noopener\" data-wplink-edit=\"true\">greenhouse gas accounting<\/a>, 3 scopes are considered. In addition to <strong>direct<\/strong> Scope 1 emissions, Scope 2 includes <strong>indirect<\/strong> emissions from energy procurement. <strong>Scope 3<\/strong> encompasses all other <strong>indirect<\/strong> greenhouse gas emissions along the entire value chain. In many industries, these account for <strong>over 80%<\/strong> of total emissions. This makes Scope 3 the decisive lever for climate strategies, investor requirements, and <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">CSRD<\/a> reporting.   <\/p><p style=\"font-weight: 400;\">The calculation is carried out in five steps:<\/p><ol style=\"font-weight: 400;\"><li>Define <strong>organizational boundaries<\/strong> &amp; fundamental <strong>approach<\/strong><\/li><li><strong>Identify material categories<\/strong> (e.g., purchased goods, capital goods, tenant energy, business travel) &amp; define their <strong>system boundaries<\/strong>.<\/li><li><strong>Collect activity data<\/strong> (quantities, expenditures, or supplier data).<\/li><li><strong>Select emission factors<\/strong> (e.g., DEFRA, ecoinvent, EXIOBASE).<\/li><li><strong>Calculate &amp; document emissions<\/strong> \u2013 including clear assumptions and data quality assessment.<\/li><\/ol><p style=\"font-weight: 400;\">Companies use &#8220;spend-based,&#8221; average data, or primary data for this, depending on quality ambition and data availability; often, a <strong>hybrid method<\/strong> is most practical.<\/p><p style=\"font-weight: 400;\">A correct demarcation of organizational and system boundaries determines whether emissions fall into <strong>Scope 1\/2 or Scope 3<\/strong>, which is a common source of error. Various tools can assist with automation and reporting. <\/p><p style=\"font-weight: 400;\"><strong>Conclusion:<\/strong> Scope 3, in particular, is complex but essential for effective decarbonization and credible ESG reporting. Companies that address Scope 3 early and in a structured manner secure clear advantages in financing, strategy, and competitiveness. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b02a1ff e-flex e-con-boxed e-con e-parent\" data-id=\"b02a1ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fdff70 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2fdff70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26f3a42 elementor-widget elementor-widget-heading\" data-id=\"26f3a42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Understanding and calculating Scope 3 correctly<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be4c170 elementor-widget elementor-widget-text-editor\" data-id=\"be4c170\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\"><strong>Scope 3<\/strong> has become the decisive factor for many companies&#8217; overall CO\u2082 balance. While Scope 1 and Scope 2 are already well-established, <strong>Scope 3<\/strong> represents the biggest challenge but also the greatest lever when it comes to decarbonization, investor requirements, and regulatory requirements like the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">CSRD<\/a>. <\/p>\n<p style=\"font-weight: 400;\">This blog article explains why <strong>Scope 3 emissions<\/strong> are indispensable for almost all companies, how they are calculated correctly, and where the greatest potential lies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9d2c5da e-flex e-con-boxed e-con e-parent\" data-id=\"9d2c5da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ff9117 elementor-widget elementor-widget-heading\" data-id=\"9ff9117\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is Scope 3 and why is this category so important?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7da0194 elementor-widget elementor-widget-text-editor\" data-id=\"7da0194\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\"><strong>Scope 3<\/strong> includes all indirect emissions along the entire value chain. It begins with upstream activities such as the manufacturing of purchased goods and their transport, and ends with downstream activities such as the use of sold products, disposal, commuting, or investments. <\/p><p style=\"font-weight: 400;\">In many industries, <strong>Scope 3 emissions account for more than 80%<\/strong> of the total balance. Thus, Scope 3 influences the entire climate strategy: <\/p><ul style=\"font-weight: 400;\"><li><strong>Investors &amp; banks<\/strong> increasingly demand transparent Scope 3 data.<\/li><li><strong><a href=\"https:\/\/csr-tools.com\/en\/csrd\/\" target=\"_blank\" rel=\"noopener\">CSRD<\/a> &amp; <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\" target=\"_blank\" rel=\"noopener\">ESRS<\/a><\/strong> make Scope 3 a mandatory component.<\/li><li>According to <strong>VSME<\/strong>, Scope 3 can also be voluntarily reported in the <a href=\"https:\/\/csr-tools.com\/en\/vsme-workshop-practical-introduction-to-the-voluntary-report\/\" target=\"_blank\" rel=\"noopener\">Comprehensive Module<\/a>.<\/li><li><strong>Supply chains<\/strong> are becoming central actors in decarbonization.<\/li><li><strong>Net-Zero path<\/strong> without Scope 3? Not possible. <\/li><\/ul><p style=\"font-weight: 400;\">Companies that manage Scope 3 emissions make better investment decisions, reduce risks, and strengthen their competitive position.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-efc3c25 e-flex e-con-boxed e-con e-parent\" data-id=\"efc3c25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18fd985 elementor-widget elementor-widget-heading\" data-id=\"18fd985\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Scope 1, Scope 2, and Scope 3 at a glance<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52d1a2b elementor-widget elementor-widget-text-editor\" data-id=\"52d1a2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">To clearly categorize all <a href=\"https:\/\/csr-tools.com\/en\/knowledge\/carbon-accounting\/\" target=\"_blank\" rel=\"noopener\">GHG emissions<\/a>, a clear demarcation is needed, although this can vary depending on the chosen approach:<\/p><p style=\"font-weight: 400;\"><strong>Scope 1: direct emissions<\/strong><\/p><ul style=\"font-weight: 400;\"><li>own boilers<\/li><li>company vehicles<\/li><li>refrigerant losses<\/li><\/ul><p style=\"font-weight: 400;\"><strong>Scope 2: indirect emissions from purchased energy<\/strong><\/p><ul style=\"font-weight: 400;\"><li>electricity<\/li><li>district heating \/ district cooling<\/li><li>market-based vs. location-based factors<\/li><\/ul><p style=\"font-weight: 400;\"><strong>Scope 3: all other indirect emissions along the value chain<\/strong><\/p><p style=\"font-weight: 400;\">15 categories, divided into 8 &#8220;Upstream&#8221; and 7 &#8220;Downstream&#8221; categories.<\/p><p style=\"font-weight: 400;\">Examples of categories:<\/p><ul style=\"font-weight: 400;\"><li>Purchased goods &amp; services (3.1)<\/li><li>Capital goods (3.2)<\/li><li>Business travel (3.6)<\/li><li>Employee commuting (3.7)<\/li><li>Use of sold products (3.11)<\/li><li>Leased assets (3.13)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e04a9b6 e-flex e-con-boxed e-con e-parent\" data-id=\"e04a9b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84a5019 elementor-widget elementor-widget-heading\" data-id=\"84a5019\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How to calculate Scope 3 correctly: The 4-step process<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39f9d7a elementor-widget elementor-widget-text-editor\" data-id=\"39f9d7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">The correct calculation of the respective <strong>emissions<\/strong> follows the <a href=\"https:\/\/ghgprotocol.org\" target=\"_blank\" rel=\"noopener\">GHG Protocol<\/a>, a clearly defined procedure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f07da9 e-con-full e-flex e-con e-child\" data-id=\"7f07da9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-30ce01a e-con-full e-flex e-con e-child\" data-id=\"30ce01a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-93064aa e-con-full e-flex e-con e-child\" data-id=\"93064aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da69ad0 elementor-widget elementor-widget-heading\" data-id=\"da69ad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. Identify Material Categories<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f26dd1c elementor-widget elementor-widget-text-editor\" data-id=\"f26dd1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">Upstream and downstream emissions can (but do not have to) include all 15 categories.<br>A comprehensible assessment and justification are important, for example, based on:<\/p><ul style=\"font-weight: 400;\"><li>emission quantity<\/li><li>company&#8217;s influence potential<\/li><li>industry comparisons<\/li><li>stakeholder expectations<\/li><li>data availability<\/li><\/ul><p style=\"font-weight: 400;\">This Materiality Assessment makes Scope 3 manageable and controllable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d1f0d71 e-con-full e-flex e-con e-child\" data-id=\"d1f0d71\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-521070d elementor-widget elementor-widget-heading\" data-id=\"521070d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Download free template<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-440a8f2 elementor-widget elementor-widget-text-editor\" data-id=\"440a8f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>We have created an <strong>Excel<\/strong><b> template for Scope 3 Materiality Assessment<\/b> that you can use directly. The template includes <b>evaluating the criteria recommended by the GHG Protocol for determining material Scope 3 categories. <\/b>In the template, the evaluations of the criteria and their weighting can be fully customized. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df3d34b elementor-align-center elementor-widget elementor-widget-button\" data-id=\"df3d34b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/csr-tools.lemonsqueezy.com\/checkout\/buy\/7c29556b-7edb-4765-a2aa-a593ba9580fb\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download Free Template<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7cc447 elementor-widget elementor-widget-heading\" data-id=\"c7cc447\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Collect activity data<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d04729 elementor-widget elementor-widget-text-editor\" data-id=\"6d04729\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">Different data types are required depending on the Scope 3 category and data availability:<\/p><ul style=\"font-weight: 400;\"><li>quantities (e.g., t concrete, kWh heat, km travel)<\/li><li>financial expenditures (spend-based)<\/li><li>supplier-specific primary data<\/li><\/ul><p style=\"font-weight: 400;\">The more precise the data, the more accurate the Scope 3 results. Accordingly, a high level of quality can only be achieved with valid data foundations. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9828c47 elementor-widget elementor-widget-heading\" data-id=\"9828c47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. Select emission factors<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aa0473 elementor-widget elementor-widget-text-editor\" data-id=\"9aa0473\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">Relevant sources:<\/p>\n<ul style=\"font-weight: 400;\">\n<li><a href=\"https:\/\/ghgprotocol.org\" target=\"_blank\" rel=\"noopener\">GHG Protocol<\/a> (IPCC)<\/li>\n<li><a href=\"https:\/\/ecoinvent.org\" target=\"_blank\" rel=\"noopener\">ecoinvent<\/a><\/li>\n<li><a href=\"https:\/\/www.probas.umweltbundesamt.de\" target=\"_blank\" rel=\"noopener\">ProBas<\/a><\/li>\n<li><a href=\"https:\/\/iinas.org\/arbeit\/gemis\/\" target=\"_blank\" rel=\"noopener\">GEMIS<\/a> etc.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Scope 3 emissions must only be calculated with transparently documented factors, which is an important audit criterion for auditors and investors. It is important to note that the data sources for emission factors should not be changed over time to ensure consistent results. Should a change occur, transparent documentation is essential.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46e668d elementor-widget elementor-widget-heading\" data-id=\"46e668d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. Calculate &amp; document emissions<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d48c8a elementor-widget elementor-widget-text-editor\" data-id=\"4d48c8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">The general formula is as follows:<\/p><p style=\"font-weight: 400;\"><strong>Emissions (tCO\u2082e) = Activity Data \u00d7 Emission Factor<\/strong><\/p><p style=\"font-weight: 400;\">Important:<\/p><ul style=\"font-weight: 400;\"><li>describe assumptions<\/li><li>disclose uncertainties<\/li><li>classify data quality from A\u2013D<\/li><li>maintain consistent methodology<\/li><\/ul><p style=\"font-weight: 400;\">This documentation is essential for Scope 3 to pass CSRD\/ESRS audits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3aab9d5 e-con-full e-flex e-con e-child\" data-id=\"3aab9d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd84c7f elementor-widget elementor-widget-heading\" data-id=\"fd84c7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Calculation methods: Which approach makes sense for Scope 3<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0df3668 elementor-widget elementor-widget-text-editor\" data-id=\"0df3668\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">Different methods are used depending on the category or data availability:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-10409a3 e-con-full e-flex e-con e-child\" data-id=\"10409a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bf55660 e-con-full e-flex e-con e-child\" data-id=\"bf55660\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-107367e e-con-full e-flex e-con e-child\" data-id=\"107367e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d4f55c elementor-widget elementor-widget-heading\" data-id=\"4d4f55c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. Spend Based (Top Down)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3182f9 elementor-widget elementor-widget-text-editor\" data-id=\"f3182f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">Ideal for service providers and missing primary data. This method is well-suited for getting started but has the disadvantage of lower accuracy. However, it can be helpful for a rough screening.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47512f6 elementor-widget elementor-widget-heading\" data-id=\"47512f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Average Data<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f58c2b2 elementor-widget elementor-widget-text-editor\" data-id=\"f58c2b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">For transport, generic materials, and early screening phases. This data type offers a solid middle ground. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-207f3ab elementor-widget elementor-widget-heading\" data-id=\"207f3ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">3. Supplier-Specific Data (Bottom Up)<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea9abe5 elementor-widget elementor-widget-text-editor\" data-id=\"ea9abe5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">The gold standard in Scope 3 reporting. This data type offers the highest data quality, which is particularly relevant for emission hotspots. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-251df4b elementor-widget elementor-widget-heading\" data-id=\"251df4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">4. Hybrid Method<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19f7ccc elementor-widget elementor-widget-text-editor\" data-id=\"19f7ccc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">The most realistic option for Scope 3 beginners.<br>Example: Primary data for steel\/concrete + average values for transport + spend-based for services.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19855a4 e-flex e-con-boxed e-con e-parent\" data-id=\"19855a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08f86cc elementor-widget elementor-widget-heading\" data-id=\"08f86cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">System and organizational boundaries: Why they influence Scope 3<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df56d70 elementor-widget elementor-widget-text-editor\" data-id=\"df56d70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">Not only Scope 3 is often incorrectly assigned, especially for energy consumption, but also Scope 1 or 2.<br>Defining organizational boundaries (Equity Share, Operational Control vs. Financial Control) determines whether emissions fall into <strong>Scope 1\/2<\/strong> or <strong>Scope 3<\/strong>.<\/p><p style=\"font-weight: 400;\">Incorrect demarcation or inconsistent methodology application can massively over- or underestimate Scope 3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79e7469 elementor-widget elementor-widget-heading\" data-id=\"79e7469\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Typical challenges with Scope 3 and how to solve them<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67f4471 e-flex e-con-boxed e-con e-parent\" data-id=\"67f4471\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8c45e4 elementor-widget elementor-widget-text-editor\" data-id=\"d8c45e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\"><strong>Scope 3 accounting often fails due to:<\/strong><\/p><ul style=\"font-weight: 400;\"><li>missing supplier data<\/li><li>double counting<\/li><li>unstable baselines<\/li><li>lack of documentation<\/li><li>unclear responsibilities<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e2ec33 elementor-widget__width-initial e-transform elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8e2ec33\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_rotateZ_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:90,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_rotateZ_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc97b5e elementor-widget elementor-widget-text-editor\" data-id=\"dc97b5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\"><strong>Best Practice:<\/strong><\/p>\n<ul style=\"font-weight: 400;\">\n<li>clear division of roles<\/li>\n<li>documented methods<\/li>\n<li>annual data quality review<\/li>\n<li>actively involve suppliers (Supplier Engagement)<\/li>\n<li>clear <a href=\"https:\/\/csr-tools.com\/en\/sustainability-communication\/\" target=\"_blank\" rel=\"noopener\">sustainability communication<\/a><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e128089 e-flex e-con-boxed e-con e-parent\" data-id=\"e128089\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9208fcc elementor-widget elementor-widget-html\" data-id=\"9208fcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.csrd-widget {\n    display: flex;\n    justify-content: space-between;\n    padding: 10px;\n    background-color: #27963C;\n    color: #fff;\n    border-radius: 10px;\n  }\n  .csrd-widget-content {\n    width: 60%;\n    padding: 20px;\n  }\n  .csrd-widget-content h2 {\n    color: #fff;\n    font-size: 32px;\n  }\n  .csrd-widget-image {\n    width: 40%;\n    padding: 10px;\n    display: flex;\n    align-items: center;\n  }\n  .csrd-widget-image img {\n    max-height: 100%;\n    width: calc(100%);\n    border-radius: 10px;\n  }\n  .csrd-button {\n    padding: 10px 20px;\n    background-color: #fff;\n    color: #000;\n    border: none;\n    cursor: pointer;\n    border-radius: 5px;\n    margin-top: 15px;\n    text-decoration: none;\n    display: inline-block;\n  }\n  @media (max-width: 768px) {\n    .csrd-widget {\n      flex-direction: column;\n    }\n    .csrd-widget-content, .csrd-widget-image {\n      width: 100%;\n      padding: 10px;\n    }\n    .csrd-widget-image {\n      order: -1;\n    }\n  }\n<\/style><div class=\"csrd-widget\"><div class=\"csrd-widget-content\"><h2>Scope-3-Workshop (GHG)<\/h2><p>In diesem Workshop lernst du die Scope 3 Emissionen deines Unternehmens nach GHG Protokoll zu berechnen - inklusive Wesentlichkeitsanalyse Excel f\u00fcr die Scope 3 Kategorien und zahlreichen Tipps.<\/p><a class=\"csrd-button\" href=\"https:\/\/csr-tools.com\/en\/ghg-protocol-scope-3-workshop\/\">Mehr erfahren<\/a><\/div><div class=\"csrd-widget-image\"><img decoding=\"async\" src=\"https:\/\/csr-tools.com\/wp-content\/uploads\/Scope-3-Workshop.png\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7abee12 elementor-widget elementor-widget-heading\" data-id=\"7abee12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Which tools help with accounting<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5529ad0 elementor-widget elementor-widget-text-editor\" data-id=\"5529ad0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\"><strong>For beginners:<\/strong><\/p><ul style=\"font-weight: 400;\"><li>ecocockpit (free, GHG-compliant)<\/li><li>Excel-based calculation tools, for example from the GHG Protocol<\/li><\/ul><p style=\"font-weight: 400;\"><strong>For growing Scope 3 requirements:<\/strong><\/p><ol><li><strong>All-in-One <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/top-8-esg-software-solutions-for-more-sustainability-in-2024\/\">ESG software solutions<\/a><\/strong><ul><li>osapiens<\/li><li>Tanso<\/li><li>Leadity<\/li><li>more<\/li><\/ul><\/li><li><b>Specialized solutions for carbon footprint<\/b><ul><li>PlanA<\/li><li>ClimatePartner<\/li><li><a href=\"https:\/\/csr-tools.com\/en\/tool-en\/global-changer-profile\/\">Global Changer<\/a><\/li><li>more<\/li><\/ul><\/li><\/ol><p>In our <a href=\"https:\/\/csr-tools.com\/en\/csr-tool-overview\/\">CRS Tool Overview<\/a>, you will find more providers and can filter them by CO2 management functions.<\/p><p style=\"font-weight: 400;\"><strong>Important<\/strong>: A tool does not replace the logic behind it. The correct calculation remains a data and process project. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3ecb1e elementor-widget elementor-widget-image\" data-id=\"f3ecb1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"543\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Scope-3-Berechnung-Software-Tools-1024x543.png\" class=\"attachment-large size-large wp-image-10022\" alt=\"Scope-3-Berechnung Software &amp; Tools\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Scope-3-Berechnung-Software-Tools-1024x543.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Scope-3-Berechnung-Software-Tools-300x159.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Scope-3-Berechnung-Software-Tools-768x407.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Scope-3-Berechnung-Software-Tools-1536x814.png 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Scope-3-Berechnung-Software-Tools-600x318.png 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Scope-3-Berechnung-Software-Tools.png 2025w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fe9c4b9 e-flex e-con-boxed e-con e-parent\" data-id=\"fe9c4b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-214d8ee elementor-widget elementor-widget-heading\" data-id=\"214d8ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conclusion: Why Scope 3 will become the most important climate metric in the coming years, alongside Scope 1 &amp; 2<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d50e83a elementor-widget elementor-widget-text-editor\" data-id=\"d50e83a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\"><strong>Scope 3<\/strong> is far more than a complicated number in a sustainability report. As part of the CSRD, the publication of emissions offers <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/competitive-advantage-through-csrd-or-just-a-bureaucratic-monster\/\" target=\"_blank\" rel=\"noopener\">competitive advantages<\/a>.  <\/p>\n<p style=\"font-weight: 400;\"><br>Companies that understand and manage Scope 3 emissions gain:<\/p>\n<ul style=\"font-weight: 400;\">\n<li>better investment decisions<\/li>\n<li>more robust climate strategies<\/li>\n<li>higher data quality in the supply chain<\/li>\n<li>stronger position with banks, investors, and customers<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">Scope 3 is both a challenge and an opportunity. It is the key to any credible <a href=\"https:\/\/csr-tools.com\/en\/sustainability-strategy-tool\/\" target=\"_blank\" rel=\"noopener\">decarbonization strategy<\/a>. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59544d6 e-con-full e-flex e-con e-child\" data-id=\"59544d6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bb4741 elementor-widget elementor-widget-text-editor\" data-id=\"5bb4741\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Do you need support with your general understanding, the specific Materiality Assessment, or calculating the Scope 3 categories? We\u2019d be happy to offer an individual workshop\u2014online or on site! <a href=\"https:\/\/csr-tools.com\/en\/ghg-protocol-scope-3-workshop\/\">You can find more information here<\/a>. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>GHG accounting and Scope 3 Summary: Scope 1, 2 and 3 at a glance For a company&#8217;s greenhouse gas accounting, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9670,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[39,42,45,40],"tags":[57,46,58],"class_list":["post-9823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-esrs-en","category-sustainability-reporting","tag-carbon-accounting","tag-csrd-en","tag-vsme"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Scope 3 and its role in GHG accounting - CSR Tools<\/title>\n<meta name=\"description\" content=\"The approach and calculation of the GHG balance with practical tips for Scope 3 calculation. 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