Definition
Indirect greenhouse gas (GHG) emissions that are produced by activities along the value chain (i.e., by the company’s customers or suppliers) and are generated by sources that are neither owned nor controlled by the company.
Further information
Examples of activities whose emissions count as Scope 3 for the company:
- extraction and production of materials acquired by the organization
- business travel using external means
- transportation of raw materials, fuels, and products carried out by third parties
- use of products or services offered by others
These emissions are measured in tons of CO2 equivalents (TnCO2e).
Related concepts
Legal frame
- Directive (UE) 2022/2464 - Corporate Sustainability Reporting Directive (CSRD).
- Comission Delegated Regulation (UE) 2023/2772 - European Sustainability Reporting Standards (ESRS).
Update date: May 2025
