Scope 3 · Category 1

Scope 3 Category 1: Purchased goods and services

Scope 3 Category 1 covers cradle-to-gate emissions from purchased goods and services — usually the largest Scope 3 line for product companies. Activity data ranges from supplier-specific product footprints to mass- or spend-based proxies when primary data is unavailable, then improves over time toward supplier engagement.

Purchased goods and services are usually the largest Scope 3 line for product and services companies. This category covers cradle-to-gate emissions of what you buy — not the transport you organise separately (Category 4) or capital assets you capitalise (Category 2).

Start with a purchase ledger extract for the reporting year, then prioritise high-spend and high-intensity suppliers for primary data. Where supplier product footprints are unavailable, mass- or spend-based factors are an accepted bridge — document the method and improve year on year.

Do not double-count energy already in Scopes 1–2, or freight you report in Category 4 when you control the logistics contract. Align activity data with the Activity Data Guide entries for materials, packaging, chemicals, IT and professional services.

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Frequently asked questions

Does Category 1 include capital equipment?
No. Assets you capitalise on the balance sheet belong in Category 2 (capital goods). Category 1 covers operating purchases and services expensed in the period.
Should I use spend or mass for purchased goods?
Prefer mass, units or supplier-specific product carbon footprints when you have them. Spend-based factors are useful for screening and gap-filling but sit lower in the data hierarchy.
How do I avoid double-counting with Category 4?
If third-party inbound freight is separately contracted and material, report it in Category 4. If freight is embedded in the supplier’s cradle-to-gate footprint, leave it in Category 1 and do not add it again.
Are professional services in Category 1?
Yes — consulting, legal, marketing and similar services are typically Category 1 unless your boundary treats them elsewhere. Use spend-based methods when physical units are not meaningful.
What if a supplier will not share primary data?
Use secondary factors for that spend, flag the estimate in your methodology, and prioritise engagement with the largest emitters for the next cycle.