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Indirect greenhouse gas (GHG) emissions (Scope 3) (G4-EN17-a) Methodology

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In 2018, the GRI G4 Sustainability Reporting Guidelines were superseded by the GRI Sustainability Reporting Standards (GRI standards). This is the methodology for G4-EN17-a which has been superseded by GRI 305-3. The current GRI 305-3 metric can be found here

About

This metric is based on the Global Reporting Initiative (GRI) G4 Guidelines. It covers one of the requirements of Indicator G4-EN17 - 'Other indirect greenhouse gas (GHG) emissions (Scope 3)'.

GHG emissions are a major contributor to climate change and are governed by the UN ‘United Nations Framework Convention on Climate Change’ (100) and the subsequent UN ‘Kyoto Protocol’. Some GHGs, including methane (CH4), are also air pollutants that have significant adverse impacts on ecosystems, air quality, agriculture, and human and animal health.

For some organizations, GHG emissions from outside of the organization, or resulting from the use of their products, are much greater than their direct (Scope 1) GHG emissions or energy indirect (Scope 2) GHG emissions. Measuring and communicating efforts to reduce other indirect (Scope 3) emissions can demonstrate leadership in combating climate change.

Other indirect (Scope 3) emissions are a consequence of the activities of the organization, but occur from sources not owned or controlled by the organization. Some examples of Scope 3 activities are the extraction and production of purchased materials; the transportation of purchased fuels in vehicles not owned or controlled by the organization; and the end use of products and services.

In the Guidelines, the reporting of GHG emissions is based on the reporting requirements of the ‘GHG Protocol Corporate Accounting and Reporting Standard’ and the 'GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard' (130) provided by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD). 

This Indicator may be used in combination with Indicators G4-EN15 (Scope 1 emissions) and G4-EN16 (Scope 2 emissions) to report an organization’s total GHG emissions.

Methodology

This metric is looking for the amount of other indirect (Scope 3) greenhouse gas emissions:

For Wikirate researchers:

Companies who align reports to GRI’s Sustainability Reporting Standards often include a GRI Content Index or Annex where GRI disclosures, with GRI codes, are listed.

  • Use the GRI Index, CTRL F, Command F or search button on source preview to search for this index and metrics within the report

  • Use G4 codes, G3 codes or keywords to quickly find values, keeping in mind that some companies report on the metric using different terms, e.g. G4-EN17 or EN17, scope 3 GHG emissions or scope 3 greenhouse gas emissions

  • Always check the metric question and methodology for the unit of measure or currency - researchers may need to carry out calculations or conversions before entering the final metric value

  • Add comments documenting exactly where within the source you found the information (page number) and include details of simple or complex calculations or conversions made to determine the metric value

  • If you are unable to locate a metric value in a source you can search for additional sources where the data is available and add a new source

Further guidance on how to research values for GRI-based metrics is available here, including detailed guidance on adding, editing and Checking metric values.

Global Reporting Initiative compliance guidance for companies:

To calculate other indirect greenhouse gas (GHG) emissions (Scope 3) - G4-EN17 -a:

  • Identify the indirect emissions that occur outside of the organization that are not reported under Indicator G4-EN16. This includes both upstream and downstream emissions. Indirect emissions may also come from the organization's waste decomposing processes, process-related emissions during the manufacturing of purchased goods, and fugitive emissions in facilities not owned or controlled by the organization.

  • Assess which of the organization’s activities cause indirect emissions, and calculate the amounts involved.

Reporting on this Indicator should include the following contextual information as a comment to the metric value:

  • G4-EN17-b: ​report gases included in the calculation, if available.

  • G4-EN17-d: ​​report other indirect (Scope 3) emissions categories and activities included in the calculation.

  • G4-EnN17-e: report the chosen base year, the rationale for choosing the base year, emissions in the base year, and the context for any significant changes in emissions that triggered recalculations of base year emissions.

  • G4-EN17-f: ​​Report standards, methodologies, and assumptions used.

  • G4-EN17-g: ​Report the source of the emission factors used and the global warming potential (GWP) rates used or a reference to the GWP source, if available.

Biogenic CO2 emission should not be added to the total indirect (Scope 3) GHG emissions, they are reported as part of G4-EN17-c and would reflect a different metric.