Scope 3 GHG emissions are all indirect emissions not covered in Scope 2. Consistent with the WRI Corporate Value Chain (Scope 3) Standard, Scope 3 GHG emissions sources include:

Upstream Scope 3 emissions

• Purchased goods and services

• Capital goods

• Fuel- and energy-related activities (not included in scope 1 or scope 2)

• Upstream transportation and distribution

• Waste generated in operations

• Business travel

• Commuting (employee and student)

• Upstream leased assets

Downstream Scope 3 emissions

• Downstream transportation and distribution

• Processing of sold products

• Use of sold products

• End-of-life treatment of sold products

• Downstream leased assets

• Franchises

• Investments