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Greenhouse-gas accounting · Core

Downstream emissions

Also called: downstream Scope 3

ELI5

Value-chain emissions associated with distribution, use and end-of-life after the organisation's operations.

Used in conversation

“The number is useful only if everyone calculates downstream emissions the same way.”

Pitch context

You will see “Downstream emissions” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenhouse-gas accounting.

Why it matters: In greenhouse-gas accounting, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

When the words have to travel

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Sources & evidence · 3

Direct term-level sources and supporting source families.