How many Scope 3 categories are there?

The GHG Protocol Corporate Value Chain (Scope 3) Standard defines fifteen categories covering upstream and downstream activities. You assess each for relevance and report those that are material.

Do I have to report all fifteen categories?

No. Report categories that are relevant and material to your business. Document exclusions transparently. Science-based targets and some customer questionnaires may still expect coverage of your largest categories.

Where should I start with Scope 3?

Start with categories where you already hold data — often business travel, employee commuting, waste, upstream freight and purchased goods. Use spend-based methods as a bridge, then improve toward activity-based data for high-impact categories.

How does materiality work for Scope 3?

Assess size, influence, risk and stakeholder expectations. A small category that customers always ask about may still be worth reporting well.

Can Scope 3 exceed Scopes 1 and 2?

Often yes — especially for product companies with large Category 1 or 11. That is expected, not an error, when the value chain is energy-intensive.

GHG Protocol

Scope 3 emissions

Scope 3 emissions cover the fifteen GHG Protocol value-chain categories outside Scopes 1 and 2 — from purchased goods and travel to use of sold products and investments. For many organisations Scope 3 is the majority of the footprint; materiality and data quality decide which categories you prioritise.

Scope: Scope 3
Standard: GHG Protocol Scope 3 Standard
Published activities: 85 activity pages

Value-chain emissions beyond owned operations, organised into the fifteen official GHG Protocol categories.

Screen all fifteen categories for relevance, then prioritise data collection where the footprint and stakeholder pressure are highest. Use spend-based methods to find hotspots, then replace them with activity data for material lines.

Open each category page for boundaries and linked Activity Data Guide entries.

Related activity data

Scope 3

Fifteen Scope 3 categories

By activity data

Activity Data Guide

By compliance framework

Compliance & reporting frameworks

From the blog

Frequently asked questions

How many Scope 3 categories are there?: The GHG Protocol Corporate Value Chain (Scope 3) Standard defines fifteen categories covering upstream and downstream activities. You assess each for relevance and report those that are material.
Do I have to report all fifteen categories?: No. Report categories that are relevant and material to your business. Document exclusions transparently. Science-based targets and some customer questionnaires may still expect coverage of your largest categories.
Where should I start with Scope 3?: Start with categories where you already hold data — often business travel, employee commuting, waste, upstream freight and purchased goods. Use spend-based methods as a bridge, then improve toward activity-based data for high-impact categories.
How does materiality work for Scope 3?: Assess size, influence, risk and stakeholder expectations. A small category that customers always ask about may still be worth reporting well.
Can Scope 3 exceed Scopes 1 and 2?: Often yes — especially for product companies with large Category 1 or 11. That is expected, not an error, when the value chain is energy-intensive.

Related activity data

Fifteen Scope 3 categories

By activity data

By compliance framework

Related articles

Frequently asked questions