Category 1: Purchased Goods and Services

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1 1 Catgory 1: Purchasd Goods and Srvics Catgory dscription T his catgory includs all upstram (i.., cradl-to-gat) missions from th production of products purchasd or acquird by th rporting company in th rporting yar. Products includ both goods (tangibl products) and srvics (intangibl products). Catgory 1 includs missions from all purchasd goods and srvics not othrwis includd in th othr catgoris of upstram scop 3 missions (i.., catgory 2 through catgory 8). Spcific catgoris of upstram missions ar sparatly rportd in catgory 2 through catgory 8 to nhanc th transparncy and consistncy of scop 3 rports. Emissions from th transportation of purchasd products from a tir on (dirct) supplir to th rporting company (in vhicls not ownd or controlld by th rporting company) ar accountd for in catgory 4 (Upstram transportation and distribution). Companis may find it usful to diffrntiat btwn purchass of production-rlatd products (.g., matrials, componnts, and parts) and non-production-rlatd products (.g., offic furnitur, offic supplis, and IT support). This distinction may b alignd with procurmnt practics and thrfor may b a usful way to mor fficintly organiz and collct data (s box 5.2 of th Scop 3 Standard). Summary of mthods for calculating missions from purchasd goods and srvics Companis may us th mthods listd blow to calculat scop 3 missions from purchasd goods and srvics. Th first two mthods supplir-spcific and hybrid rquir th rporting company to collct data from th supplirs, whras th scond two mthods avrag-data and spnd-basd us scondary data (i.. industry avrag data). Ths mthods ar listd in ordr of how spcific 2 th calculation is to th individual supplir of a good or srvic. Howvr, companis nd not always us th most spcific mthod as a first prfrnc (s figur 1.1 and box 1.1). 2 S Box 1.1 for furthr xplanation of th data spcificity and data accuracy Tchnical Guidanc for Calculating Scop 3 Emissions [20]

2 Supplir-spcific mthod collcts product-lvl cradl-to-gat GHG invntory data from goods or srvics supplirs. Hybrid mthod uss a combination of supplir-spcific activity data (whr availabl) and scondary data to fill th gaps. This mthod involvs: collcting allocatd scop 1 and scop 2 mission data dirctly from supplirs; calculating upstram missions of goods and srvics from supplirs activity data on th amount of matrials, ful, lctricity, usd, distanc transportd, and wast gnratd from th production of goods and srvics and applying appropriat mission factors; and using scondary data to calculat upstram missions whrvr supplir-spcific data is not availabl. Avrag-data mthod stimats missions for goods and srvics by collcting data on th mass (.g., kilograms or pounds), or othr rlvant units of goods or srvics purchasd and multiplying by th rlvant scondary (.g., industry avrag) mission factors (.g., avrag missions pr unit of good or srvic). 1. what tr Spnd-basd mthod stimats 1 missions 2 for goods and srvics 3 by collcting 1. what 3. mountains data on th conomic valu of 5. plastic bottl 3. mountains goods and srvics purchasd and multiplying it by rlvant scondary 6. aluminium can (.g., industry avrag) mission factors (.g., avrag missions pr montary valu of goods). 16. shop Figur [1.1] Diffrnt data typs usd for diffrnt calculation 17. factory showing mthods carbon Calculation Mthod Supplir-spcific mthod 4. glass bottl 7. factory 8. lorry 5. plastic bottl 9. cloud 6. aluminium can 10. rcycling bin 11. rcycling bin (colours 7. factory rvrsd) 8. lorry wind turbins 9. cloud 13. chickn 14. cow rcycling bin 15. cow rcycling bin (colours rvrsd) missions (carbon 12. wind turbins missions ar shown in 13. chickn orang) 14. cow cow shop 17. factory showing carbon missions (carbon Product lif cycl stags missions ar shown in 4 4 orang) All othr upstram missions from 4production 5 of product Supplir-spcific data glass bottl 2. tr Supplir s scop 1 & 2 missions 1. what 2. tr 3. mountains 4. glass bottl 5. plastic bottl 6. aluminium can 7. factory 8. lorry cloud 10. rcycling bin 11. rcycling bin (colours rvrsd) 12. wind turbins 13. chickn 14. cow cow shop 17. factory showing carbon missions (carbon missions ar shown in Supplir-spcific orang) data Nots on data usd All data is spcific to th supplir s product 1. what 1. what 2. tr 2. tr 3. mountains 3. mountains 4. glass bottl 4. glass bottl 5. plastic bottl5. plastic bottl 6. aluminium can 6. aluminium can 7. factory 7. factory 8. lorry 8. lorry 9. cloud 9. cloud 10. rcycling bin 10. rcycling bin 11. rcycling bin 11. (colours rcycling bin (colours rvrsd) rvrsd) 12. wind turbins 12. wind turbins 13. chickn 13. chickn 14. cow cow cow cow shop 16. shop 17. factory showing 17. factory carbon showing carbon missions (carbon missions (carbon missions ar shown missions in ar shown in orang) orang) Hybrid mthod Supplir-spcific data or avrag data, or a combination of both Supplir-spcific data Scop 1 & 2 data spcific to supplir s product, all othr upstram missions ithr supplir spcific or avrag Avrag-data mthod Avrag data Avrag data All missions ar basd on scondary procss data Spnd-basd mthod Avrag data Avrag data All missions ar basd on scondary EEIO data Tchnical Guidanc for Calculating Scop 3 Emissions [21]

3 Collcting data dirctly from supplirs adds considrabl tim and cost burdn to conducting a scop 3 invntory, so companis should first carry out a scrning (s Introduction, Scrning to prioritiz data collction ) to prioritiz data collction and dcid which calculation mthod is most appropriat to achiv thir businss goals. Box [1.1] Th diffrnc btwn data spcificity and data accuracy Evn though th supplir-spcific and hybrid mthods ar mor spcific to th individual supplir than th avrag-data and spnd-basd mthods, thy may not produc rsults that ar a mor accurat rflction of th product s contribution to th rporting company s scop 3 missions. In fact, data collctd from a supplir may actually b lss accurat than industry-avrag data for a particular product. Accuracy drivs from th granularity of th missions data, th rliability of th supplir s data sourcs, and which, if any, allocation tchniqus wr usd. Th nd to allocat th supplir s missions to th spcific products it slls to th company can add a considrabl dgr of uncrtainty, dpnding on th allocation mthods usd (for mor information on allocation, s chaptr 8 of th Scop 3 Standard). Figur 1.2 provids a dcision tr to hlp companis dtrmin th most appropriat calculation mthod for stimating thir catgory 1 missions. Companis may us diffrnt calculation mthods for diffrnt typs of purchasd goods and srvics within catgory 1. For xampl, thy can us mor spcific mthods for catgoris of goods and srvics that contribut th most to total missions. Th choic of calculation mthod dpnds on svral factors outlind in th Introduction, including th company s businss goals, th significanc (rlativ to total missions) of goods and srvics within catgory 1, th availability of data, and th quality of availabl data. S sctions 7.3 and 7.4 of th Scop 3 Standard for guidanc on assssing data quality. Tchnical Guidanc for Calculating Scop 3 Emissions [22]

4 Figur [1.2] Dcision tr for slcting a calculation mthod for missions from purchasd goods and srvics Basd on scrning, dos th purchasd good or srvic contribut significantly to scop 3 missions or is supplir ngagmnt othrwis rlvant to th businss goals? ys Ar data availabl on th physical quantity of th purchasd good or srvic? ys Can th tir 1 supplir provid product-lvl cradl-to-gat GHG data (of sufficint quality* to mt th businss goals) for th purchasd good or srvic? ys Us th supplirspcific mthod no no no Ar data availabl on th physical quantity of th purchasd good or srvic? Can th supplir provid allocatd scop 1 and 2 data (of sufficint quality* to mt th businss goals) rlating to th purchasd good or srvic? ys Us th hybrid mthod no no no ys Us th avrag-data mthod Us th spnd-basd mthod Not * Companis should collct data of sufficint quality to nsur that th invntory: most appropriatly rflcts th GHG missions of th company supports th company s businss goals for conducting a GHG invntory srvs th dcision-making nds of usrs, both intrnal and xtrnal to th company. For mor information on how to dtrmin whthr data is of sufficint quality, s sction 7.3 of th Scop 3 Standard Sourc: World Rsourcs Institut Tchnical Guidanc for Calculating Scop 3 Emissions [23]

5 Supplir-spcific mthod Supplir-spcific product-lvl data is th most accurat bcaus it rlats to th spcific good or srvic purchasd by th rporting company and avoids th nd for allocation (s chaptr 8 of th Scop 3 Standard). Activity data ndd Quantitis or units of goods or srvics purchasd Emission factors ndd Supplir-spcific cradl-to-gat mission factors for th purchasd goods or srvics (.g., if th supplir has conductd a rliabl cradl-to-gat GHG invntory, for xampl, using th GHG Protocol Product Standard). Data collction guidanc Companis may snd qustionnairs to ach rlvant supplir or othr valu chain partnr rqusting th following: Product lif cycl GHG missions data following th GHG Protocol Product Standard A dscription of th mthodologis usd to quantify missions and a dscription of th data sourcs usd (including mission factors and GWP valus) Whthr th data has bn assurd/vrifid, and if so, th typ of assuranc achivd Any othr rlvant information (.g., prcntag of th product invntory calculatd using primary data). Not that to th xtnt possibl, th data providd by th supplir should b for th sam tim intrval as th rporting company s scop 3 invntory and prfrnc should b givn to vrifid data. Whn collcting mission factors from supplirs it is rcommndd that companis also rqust information rlating to th ratio of primary and scondary data usd to calculat th mission factor. This information will provid transparncy around how much primary data th supplir usd to calculat th mission factor for its product. As supplirs bcom mor sophisticatd in GHG assssmnts, th prcntag of primary data usd to calculat missions factors for thir products is likly to incras. Collcting information on th ratio of primary and scondary data will nabl this ratio to b masurd and trackd ovr tim. Calculation formula [1.1] Supplir-spcific mthod CO 2 missions for purchasd goods or srvics = sum across purchasd goods or srvics: (quantitis of good purchasd (.g., kg) supplir-spcific product mission factor of purchasd good or srvic (.g., kg CO 2 /kg)) Tchnical Guidanc for Calculating Scop 3 Emissions [24]

6 Exampl [1.1] Calculating missions from purchasd goods and srvics using th supplir-spcific mthod Company A is a construction company that purchass matrials for its oprations. Using its intrnal IT systm, Company A is abl to dtrmin th total wight (kg) purchasd for ach matrial. Company A collcts product-spcific mission factors from th supplir for th purchasd goods, which wr producd as part of th supplirs intrnal GHG invntory rports. Purchasd good Supplir Quantitis purchasd (kg) Supplir-spcific mission factor (kg CO 2 /kg) Cmnt Supplir C 200, Plastr Supplir D 600, Paint Supplir E 200, Timbr Supplir F 100, Concrt Supplir G 50, Not: Th activity data and missions factors ar illustrativ only, and do not rfr to actual data. Total missions of purchasd goods by Company A is calculatd as follows: (quantitis of good purchasd (.g., kg) supplir-spcific mission factor of purchasd good or srvic (.g., kg CO 2 /kg)) = (200, ) + (600, ) + (200, ) + (100, ) + (50, ) = 145,000 kg CO 2 Hybrid mthod Activity data ndd For ach supplir, rporting companis should collct as much of th following activity data rlating to th good or srvic purchasd as is availabl (if data is unavailabl for crtain activitis, scondary data can b usd to fill th gaps): Allocatd scop 1 and scop 2 data (including missions from lctricity us and ful us and any procss and fugitiv missions). For guidanc on allocating missions, rfr to chaptr 8 of th Scop 3 Standard Mass or volum of matrial inputs (.g., bill of matrials), mass or volum of ful inputs usd, and distanc from th origin of th raw matrial inputs to th supplir (th transport missions from th supplir to th rporting company is calculatd in catgory 4 so it should not b includd hr) Quantitis of wast output othr missions. Not that, to th xtnt possibl, th data providd by th supplir should b for th sam tim intrval as th rporting company s scop 3 invntory and prfrnc should b givn to assurd data. If it is not fasibl for th company to collct data from all its supplirs for all purchasd goods, th company may us xtrapolation and sampling tchniqus (s Appndix A). Tchnical Guidanc for Calculating Scop 3 Emissions [25]

7 If a supplir cannot provid data on som or all of th itms in th list abov, th rporting company may combin th availabl supplir-spcific data with scondary data for th othr activitis. Companis should also collct ithr: Mass or numbr of units of purchasd goods or srvics (.g., kg, m 3, hours spnt, tc.) Amount spnt on purchasd goods or srvics, by product typ, using markt valus (.g., dollars). Emission factors ndd Dpnding what activity data has bn collctd from th supplir, companis may nd to collct: Cradl-to-gat mission factors for matrials usd by tir 1 supplir to produc purchasd goods (Not: ths mission factors can ithr b supplir-spcific mission factors providd by th supplir, or industry-avrag mission factors sourcd from a scondary databas. In gnral, prfrnc should b givn to mor spcific and vrifid mission factors) Lif cycl mission factors for ful usd by incoming transport of input matrials to tir 1 supplir Emission factors for wast outputs by tir 1 supplirs to produc purchasd goods Othr mission factors as applicabl (.g., procss missions). Th scondary mission factors rquird will also dpnd on what data is availabl for th purchasd good. Companis will nd to collct ithr: Cradl-to-gat mission factors of th purchasd goods or srvics pr unit of mass or unit of product (.g., kg CO 2 /kg or kg CO 2 /hour spnt) Cradl-to-gat mission factors of th purchasd goods or srvics pr unit of conomic valu (.g., kg CO 2 /$). Data collction guidanc To combin th primary data collctd from th supplir with scondary data (to fill th gaps), th scondary mission factors must b disaggrgatd so th ncssary lmnts can b ovrwrittn with th supplir-spcific data. For xampl, if a company collcts only scop 1, scop 2, and wast data from th supplir, all othr upstram missions nd to b stimatd using scondary data (s xampl 1.3 blow). Th rporting company may rqust th following information from supplirs to assist calculation: Intrnal data systms (.g., bill of matrials, fright distanc of incoming raw matrials) Public GHG invntory rports accssibl through GHG rporting programs. Data sourcs for mission factors includ: Th data sourcs on th GHG Protocol wbsit (http://www.ghgprotocol.org/third-party-databass). Additional databass may b addd priodically, so continu to chck th wbsit Company- or supplir-dvlopd mission factors (.g., if th supplir has conductd a rliabl cradl-to-gat product GHG invntory or intrnal LCA rport) Lif cycl databass Industry associations Govrnmnt agncis (.g., Dfra provids mission factors for th Unitd Kingdom) For activity data, mission factors, and formulas for procss and fugitiv missions, s th GHG Protocol wbsit (http://www.ghgprotocol.org/calculation-tools/all-tools) and th IPCC 2006 Guidlins (http://www.ipcc-nggip.igs. or.jp/public/2006gl/indx.html). Tchnical Guidanc for Calculating Scop 3 Emissions [26]

8 Calculation formula [1.2] Hybrid mthod (whr supplir-spcific activity data is availabl for all activitis associatd with producing th purchasd goods) CO 2 missions for purchasd goods and srvics = sum across purchasd goods and srvics: scop 1 and scop 2 missions of tir 1 supplir rlating to purchasd good or srvic (kg CO 2 ) + sum across matrial inputs of th purchasd goods and srvics: (mass or quantity of matrial inputs usd by tir 1 supplir rlating to purchasd good or srvic (kg or unit) cradl-to-gat mission factor for th matrial (kg CO 2 /kg or kg CO 2 /unit)) + sum across transport of matrial inputs to tir 1 supplir: (distanc of transport of matrial inputs to tir 1 supplir (km) mass or volum of matrial input (tonns or TEUs) cradl-to-gat mission factor for th vhicl typ (kg CO 2 /tonn or TEU/km)) + sum across wast outputs by tir 1 supplir rlating to purchasd goods and srvics: (mass of wast from tir 1 supplir rlating to th purchasd good or srvic (kg) mission factor for wast activity (kg CO 2 /kg)) + othr missions mittd in provision of th good or srvic as applicabl If th supplir is not abl to provid spcific information about its goods or srvics sold to th company, it may b ncssary to allocat th missions. For xampl, to calculat th sum of th wast outputs by th tir 1 supplir that rlat to th purchasd goods, a company can allocat a proportion of th total wast from th supplir s oprations to th purchasd product. Guidanc on allocation can b found in chaptr 8 of th Scop 3 Standard. Exampl [1.2] Calculating missions from purchasd goods using th hybrid mthod Company A prints dsigns on t-shirts; it purchass th t-shirts from supplir B. Company A obtains th following information about supplir B s scop 1 and scop 2 missions and wast gnratd, rlating to th t-shirts sold to Company A. Company A also obtains information rgarding supplir B s matrial inputs rlating to th t-shirts sold to Company A and transport of ths matrial inputs to supplir B. Company A also collcts rprsntativ mission factors by rfrnc to lif cycl databass. Scop 1 and scop 2 data from supplir B rlating to production of purchasd goods Amount (kwh) Emission factor (kg CO 2 /kwh) Elctricity 5, Natural gas 2, Tchnical Guidanc for Calculating Scop 3 Emissions [27]

9 Exampl [1.2] Calculating missions from purchasd goods using th hybrid mthod (continud) Matrial inputs of purchasd goods Mass purchasd (kg) Emission factor (kg CO 2 /kg) Cotton 5, Polymr 2, Chmical A Chmical B Transport of matrial inputs to supplir B Distanc of transport (km) Vhicl typ mission factor (kg CO 2 /kg/km) Cotton 1, Polymr 2, Chmical A Chmical B Wast outputs by supplir B rlating to production of purchasd goods Amount (kg) Emission factor (kg CO 2 /kg of wast snt to landfill) Wast snt to landfill Not: Th activity data and missions factors ar illustrativ only, and do not rfr to actual data. Tchnical Guidanc for Calculating Scop 3 Emissions [28]

10 Exampl [1.2] Calculating missions from purchasd goods using th hybrid mthod (continud) Emissions at ach stag ar calculatd by multiplying activity data by rspctiv mission factors, as follows: scop 1 and scop 2 missions by supplir B: scop 1 and scop 2 missions of supplir B rlating to purchasd good (kg CO 2 ) = (5, ) + (2, ) = 3,000 kg CO 2 matrial input missions: (mass or valu of matrial inputs usd by supplir B rlating to purchasd good (kg or $) mission factor for th matrial (kg CO 2 /kg or kg CO 2 /$)) = (5,000 7) + (2,500 5) + (500 2) + ( ) = 49,250 kg CO 2 transport of matrial inputs missions: (distanc of transport of matrial inputs to supplir B (km) mass of matrial input (kg) mission factor for th vhicl typ (kg CO 2 /kg/km)) = (5,000 1, ) + (2,500 2, ) + ( ) + ( ) = 20,500 kg CO 2 wast output by supplir B: (mass of wast from supplir B rlating to th purchasd good (snt to landfill) (kg) mission factor for wast to landfill (kg CO 2 /kg)) = = 50 kg CO 2 total missions of purchasd t-shirts from supplir B is calculatd by summing th abov rsults, as follows: 3, , , = 72,800 kg CO 2 If th rporting company dcids that it is not within th company s businss goals to collct all th data ndd to calculat missions basd ntirly on supplir-spcific activity data, th rporting company may choos to us a combination of supplir-spcific and avrag data. This option may b dsirabl in cass whr supplir ngagmnt is part of a company s businss goals for carrying out a scop 3 invntory, but whr collcting all th data ncssary to calculat a cradl-to-gat mission factor from supplir-spcific activity data is not practical. It is likly that many supplirs will not b abl to provid all th activity data listd, so this tchniqu of combining som supplir-spcific data with scondary data is a possibl altrnativ. Calculation formula 1.3 follows th sam structur as calculation formula 1.2. Th diffrnc is that whr data is unavailabl for crtain activitis, scondary data (ithr procss data or EEIO data) is usd to fill th gaps. (S also figur 1.1.). Calculation formula 1.3 shows an xampl in which only scop 1 and scop 2 data and wast data wr collctd from th supplir, howvr, any combination of data could b collctd from supplirs and th rmaining data stimatd using scondary data in th sam way. Tchnical Guidanc for Calculating Scop 3 Emissions [29]

11 Calculation formula [1.3] Hybrid mthod (whr only allocatd scop 1 and scop 2 missions and wast data ar availabl from supplir) CO 2 missions for a purchasd good whr th supplir can only provid scop 1 and scop 2 missions data and wast gnratd in oprations data = sum across purchasd goods and srvics: scop 1 and scop 2 missions of tir 1 supplir rlating to purchasd good or srvic (kg CO 2 ) + (mass of wast from tir 1 supplir rlating to th purchasd good (kg) mission factor for wast activity (kg CO 2 /kg)) + (mass or quantity of units of purchasd good or srvic (kg) mission factor of purchasd good xcluding scop 1, scop 2, and missions from wast gnratd by producr (kg CO 2 /kg or unit or $)) Exampl [1.3] Calculating missions from a purchasd good by using th hybrid mthod (whr only allocatd scop 1 and scop 2 missions and wast data ar availabl from supplir) Using th sam xampl, company A prints dsigns on t-shirts; it purchass th t-shirts from supplir B. Howvr, in this cas, supplir B only has data availabl on allocatd scop 1 and scop 2 missions and wast gnratd in supplir B s oprations (missions and wast wr allocatd using physical allocation basd on th total output of t-shirts in th rporting yar and th quantity of t-shirts sold to Company A). Company A has to stimat th upstram missions of supplir B using scondary data. Company A collcts data on th quantity of t-shirts purchasd from supplir B, as wll as a cradl-to-gat mission factor for th production of a t-shirt (by rfrnc to lif cycl databass). Scop 1 and scop 2 data from supplir B rlating to production of purchasd goods Amount (kwh) Emission factor (kg CO 2 /kwh) Elctricity 5, Natural gas 2, Wast outputs by supplir B rlating to production of purchasd goods Amount (kg) Emission factor (kg CO2/kg of wast snt to landfill) Wast snt to landfill Tchnical Guidanc for Calculating Scop 3 Emissions [30]

12 Exampl [1.3] Calculating missions from a purchasd good by using th hybrid mthod (whr only allocatd scop 1 and scop 2 missions and wast data ar availabl from supplir) (continud) Quantity of t-shirts purchasd from supplir B and cradl-to-gat mission factor from lif cycl databas. Th cradlto-gat procss mission factor is from a databas whr it is possibl to disaggrgat th stags of th lif cycl of th t-shirt. Emissions associatd with th manufactur stag wr xcludd as ths rprsnt th missions of supplir B itslf (as opposd to cotton farming, procssing, tc., which occur furthr upstram). Numbr of t-shirts purchasd from supplir B Cradl-to-gat procss mission factor (kg CO2/pr t-shirt) Cradl-to-gat procss mission factor (kg CO2/pr t-shirt) (xcluding scop 1 and 2 missions and missions from wast associatd with final producr) T-shirts 12, Not: Th activity data and missions factors ar illustrativ only, and do not rfr to actual data. Emissions at ach stag ar calculatd by multiplying activity data by rspctiv mission factors, as follows: scop 1 and scop 2 missions from supplir B: scop 1 and scop 2 missions of supplir B rlating to purchasd good (kg CO 2 ) = (5, ) + (2, ) = 3,000 kg CO 2 wast output from supplir B: (mass of wast from supplir B rlating to th purchasd good (snt to landfill) (kg) mission factor for wast to landfill (kg CO2/kg)) = = 50 kg CO 2 all othr upstram missions from supplir B: (mass or quantity of units of purchasd good or srvic (kg) mission factor of purchasd good xcluding scop 1 and scop 2 missions of producr (kg CO2/kg or unit or $)) = (50, ) = 67,200 kg CO 2 total missions of purchasd t-shirts from supplir B is calculatd by summing th abov rsults, as follows: = 3, ,200 = 70,250 kg CO 2 Tchnical Guidanc for Calculating Scop 3 Emissions [31]

13 Avrag-data mthod In this mthod, th company collcts data on th mass or othr rlvant units of purchasd goods or srvics and multiplis thm by rlvant scondary (.g., industry avrag) cradl-to-gat mission factors. Scondary mission factors may b found in procss-basd lif cycl invntory databass. Rfr to Scondary data sourcs in th Introduction for furthr guidanc on ths databass. Activity data ndd Mass or numbr of units of purchasd goods or srvics for a givn yar (.g., kg, hours spnt). Companis may organiz th abov data mor fficintly by diffrntiating purchasd goods or srvics into mass and othr catgoris of units (.g., volum), whr appropriat. Emission factors ndd Cradl-to-gat mission factors of th purchasd goods or srvics pr unit of mass or unit of product (.g., kg CO 2 /kg or kg CO 2 /hour spnt). Data collction guidanc Data sourcs for activity data includ: Intrnal data systms (.g., bill of matrials) Purchasing rcords. Data sourcs for mission factors includ: Procss lif cycl databass Industry associations. Companis should assss both th ag of th databas (i.., tmporal rprsntativnss) and th gographic rlvanc to th supplir s location (.g., gographical rprsntativnss), as wll as th tchnological rprsntativs, compltnss, and rliability of th data. For additional guidanc, s sctions 7.3 and 7.5 of th Scop 3 Standard. Calculation formula [1.4] Avrag-data mthod CO 2 missions for purchasd goods or srvics = sum across purchasd goods or srvics: (mass of purchasd good or srvic (kg) mission factor of purchasd good or srvic pr unit of mass (kg CO 2 /kg)) or (unit of purchasd good or srvic (.g., pic) mission factor of purchasd good or srvic pr rfrnc unit (.g., kg CO 2 /pic)) Tchnical Guidanc for Calculating Scop 3 Emissions [32]

14 Spnd-basd mthod If th supplir-spcific mthod, hybrid mthod, and avrag-data mthod ar not fasibl (.g., du to data limitations), companis should apply th avrag spnd-basd mthod by collcting data on th conomic valu of purchasd goods and srvics and multiplying thm by th rlvant EEIO mission factors. Rfr to th Scondary data sourcs in th Introduction for furthr guidanc on EEIO data. Companis may us a combination of th matrial-basd mthod and spnd-basd mthod by using both procssbasd and EEIO data for various purchasd goods and srvics. Activity data ndd Amount spnt on purchasd goods or srvics, by product typ, using markt valus (.g., dollars) Whr applicabl, inflation data to convrt markt valus btwn th yar of th EEIO missions factors and th yar of th activity data. Emission factors ndd Cradl-to-gat mission factors of th purchasd goods or srvics pr unit of conomic valu (.g., kg CO 2 /$). Data collction guidanc Data sourcs for activity data includ: Intrnal data systms (.g., ntrpris rsourc planning (ERP) systms) Bill of matrials Purchasing rcords. Data sourcs for mission factors includ: Environmntally-xtndd input-output (EEIO) databass Industry associations. Calculation formula [1.5] Spnd-basd mthod CO 2 missions for purchasd goods or srvics = sum across purchasd goods or srvics: (valu of purchasd good or srvic ($) mission factor of purchasd good or srvic pr unit of conomic valu (kg CO 2 /$)) Tchnical Guidanc for Calculating Scop 3 Emissions [33]

15 Exampl [1.4] Calculating missions from purchasd goods and srvics by using a combination of th avrag-data mthod and th spnd-basd mthod Company E purchass ovr 1,000 componnts and raw matrials to manufactur a broad rang of lctronic goods. Instad of obtaining data from all supplirs and allocating missions btwn 1,000 sparat goods, th company groups purchasd goods basd on: Smi-procssd componnts (.g., avrag smiconductor) Raw matrials (.g., avrag stl). Physical data (mass) is availabl only for th smi-procssd componnts. For raw matrials, only spnd data is availabl. Company E calculats th mass of smi-procssd componnts by combining primary data availabl through its IT systms with xtrapolation tchniqus. For raw matrials, th company dtrmins th amount spnt through its ntrpris rsourc planning (ERP) systm. Company E obtains procss-basd cradl-to-gat mission factors for th smi-procssd componnts and EEIO cradl-to-gat mission factors for th raw matrials. Th rsults of th data collction ar summarizd blow: Purchasd smi-procssd componnts Mass (kg) Emission factor (kg CO2/kg) Hard driv Intgratd circuits Liquid Crystal Display (LCD) Smiconductors Battry 1,500 3 Kyboard Tchnical Guidanc for Calculating Scop 3 Emissions [34]

16 Exampl [1.4] Calculating missions from purchasd goods and srvics by using a combination of th avrag-data mthod and th spnd-basd mthod (continud) Purchasd raw matrials Valu ($) Emission factor (kg CO2/$) Plastic (PS) 5, Plastic (ABS) 3, PET (film) 4, Aluminum 6, Stl 1, Cyclohxan 5, Epoxy rsin 5, Coppr 1, Glass 5, Not: th activity data and missions factors ar illustrativ only, and do not rfr to actual data. Total missions of purchasd goods by Company E can b calculatd by multiplying th mass/valu purchasd by th rspctiv mission factors and summing th rsults, as follows: = (400 20) + (200 10) + (500 40) + (100 70) + (1,500 3) + (300 3) + (5, ) + (3, ) + (4, ) + (6, ) + (1, ) + (5, ) + (5, ) + (1, ) + (5, ) = 54,100 kg CO 2 Tchnical Guidanc for Calculating Scop 3 Emissions [35]

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