Scope 3 · Category 10
Scope 3 Category 10: Processing of sold products
Scope 3 Category 10 covers emissions from processing of intermediate sold products by third parties before they reach the end consumer — relevant for manufacturers selling into further industrial processing. Estimate processing energy intensity per unit sold where customer-site primary data is not shared.
Category 10 covers processing of intermediate sold products by third parties before final use — relevant when you sell into further manufacturing.
Estimate processing energy or GHG intensity per unit sold using customer or industry data. Finished goods sold to end users typically skip Category 10 and focus on Categories 11–12.
Do not invent precise process factors; document assumptions and engage key customers for better data.
Related activity data
We do not yet publish dedicated activity-data pages for this category. Consultants and partners can still model it in the platform — get in touch for guidance.
Related scopes
By activity data
By compliance framework
Frequently asked questions
- Who needs Category 10?
- Producers of intermediate goods (materials, components) sold for further processing. Retailers of finished goods usually find it immaterial.
- What activity data works?
- Units or mass sold into processing, multiplied by a documented processing intensity. Customer-site primary data is best when shared.
- Is Category 10 the same as Category 1 for my customer?
- Your Category 10 is often part of your customer’s Category 1 or Scope 1/2. Each organisation reports from its own boundary.
- What if I sell both intermediate and finished goods?
- Split sales: intermediate volumes may need Category 10; finished goods emphasise Categories 11–12 instead.
- Can I exclude Category 10?
- Yes when immaterial or not applicable — document the exclusion. Do not silently omit a material processing stage.