How to measure emissions from Paper

What counts as Paper

Paper covers purchased paper and board products — office paper, print materials, books, and mixed board and paper — reported under Scope 3 Category 1, by weight (tonnes) wherever supplier or print-run data allows. Board and paper are tracked as separate subtypes from mixed board-and-paper purchases, since packaging-grade board and office paper have different production processes and weights per unit.

Paper and board are related but distinct materials with different production processes, so where your supplier data allows it, keep them separate rather than reporting a single blended paper figure — the taxonomy reflects this with dedicated board-only and paper-only subtypes alongside a mixed category for purchases that genuinely combine both. Office stationery, marketing print runs and published books are all in scope here, provided they're purchased rather than produced internally, and each tends to come from a different part of the business with its own record-keeping. This differs from Packaging, which includes paper and board specifically when it's used to wrap or contain a product — the same material, but a different function and a different reporting category. Recycled content is a meaningful lever here too, since recycled paper and board generally carry a lower footprint than virgin pulp-based product.

What activity data you need

Collect the most specific physical unit available. Unit definitions are in Appendix I — Description of Units.

• tonne
• £ Spend
• $ Spend

Which emission scope it falls under

Paper activity data typically maps to Scope 3 Category 1 under the GHG Protocol. Confirm organisational boundary and ownership before reporting.

Sub-types available in the platform

All 3 sub-types available in the platform.

• Office paper
• Cardboard
• Tissue

Data entry options

• production type

  Select production type when entering paper activity data in the platform.

Full list of data entry options

Common questions

How do I tell the difference between board and paper for reporting purposes?

Board is generally thicker and used for structural applications like folders or cases, while paper covers thinner stock like office and print paper. If your supplier invoice or specification doesn't distinguish them, use the mixed board and paper subtype instead of guessing.

Does printed marketing material count separately from office paper use?

Both are paper purchases and can be combined in your total, though tracking them separately by source — marketing print run versus general office stationery — can help you target reduction efforts more precisely.

We publish books — how should print runs be recorded?

Use weight per copy, available from your printer's specification, multiplied by the print run quantity, recorded under the Books subtype rather than a general paper average, since book paper stock often differs from standard office paper.

Does recycled paper need a different figure from virgin paper?

Yes — recycled paper and board generally have a lower footprint than virgin pulp-based product, so if your supplier can confirm recycled content or Forest Stewardship Council certification with recycled fibre, use that distinction rather than a blended average.

Should paper packaging like cardboard boxes be reported here or under Packaging?

Under Packaging — this category is for paper and board bought for stationery, printing and publishing use, while paper or board used to wrap, box or contain a product belongs in Packaging regardless of the material being the same.