Scope 3 · Category 3
Scope 3 Category 3: Fuel- and energy-related activities
Scope 3 Category 3 covers upstream emissions of purchased fuels and electricity not already in Scopes 1 or 2 — extraction, refining and transmission and distribution (T&D) losses. It sits alongside your energy activity data rather than replacing Scope 1 or 2 totals, and is often calculated from the same fuel and electricity meters.
Category 3 covers upstream emissions of fuels and electricity you already report in Scopes 1 and 2 — extraction, refining, and transmission and distribution (T&D) losses. It sits alongside energy meters rather than replacing them.
Use the same fuel and electricity activity data that feeds Scopes 1 and 2, then apply well-to-tank (WTT) and T&D factors. In Compare Your Footprint these lines are often calculated automatically from energy entries.
Do not invent separate Category 3 meters. Document whether market-based Scope 2 instruments also affect how you treat upstream electricity.
Related activity data
Related scopes
By activity data
By compliance framework
Frequently asked questions
- Is Category 3 double-counting Scope 1 and 2?
- No. Scopes 1 and 2 cover combustion and generation at the point of use. Category 3 covers upstream fuel-cycle and grid-loss emissions not included in those scopes.
- Do I need extra activity data for Category 3?
- Usually not. Derive Category 3 from the same kWh, litres and gas volumes already collected for Scopes 1 and 2, using WTT/T&D factors.
- Does renewable electricity remove Category 3?
- Market-based instruments can change how you report Scope 2; upstream Category 3 treatment still needs a documented method. Follow GHG Protocol Scope 2 Guidance and be consistent year to year.
- Are company cars in Category 3?
- Fuel combusted in owned vehicles is Scope 1; WTT of that fuel is typically Category 3. Distance-based business travel in third-party vehicles is Category 6, not Category 3.
- Where do T&D losses sit?
- Transmission and distribution losses on purchased electricity are a Category 3 line in the Scope 3 Standard, calculated from your electricity activity.