This category includes upstream scope 3 from the third party disposal and treatment of solid waste that is generated in the reporting company’s owned or controlled operations. Waste treatment at facilities owned or controlled by the reporting company is accounted for in a companies own operations (Scope 1 and 2 emissions). This category includes all future emissions that will result from waste generated in the reporting year. Companies may also optionally include emissions from transportation of waste in vehicles operated by a third party.
Waste treatment activities may include:
Landfill – Landfill is the oldest and most common form of waste disposal,
Combustion – This is a waste treatment process that burns the organic substances contained in waste materials. Industrial waste incineration facilities are commonly referred to as waste-to-energy plants. Incineration and other high-temperature waste treatment systems are referred to as "thermal treatment".
Composting – a biological process in which the organic portion of the waste is decomposed under carefully controlled conditions.
Open-loop – Open-loop recycling refers to the recycling of one product into another. For example, plastic water bottles are often recycled into sleeping bags or fleece jackets.
Closed-loop – In closed-loop recycling, a product is recycled into the same product. This often happens with aluminium cans. When the item is recycled, the material does not degrade. It can be recycled, filled with a new product, used and recycled again.
Anaerobic digestion – a sequence of processes in which microorganisms break down biodegradable material in the absence of oxygen. The process is used for industrial or domestic purposes to dispose of waste or produce fuels.
Scope of emissions source
How this Category aligns to carbon accounting standards
The GHG Protocol Corporate Standard is an internationally recognized go-to standard for estimating and reporting corporate GHG emissions. GHG emissions are categorised into three 'Scopes'. For further information see here.
Scope 3 emissions are all indirect emissions – not included in scope 2 – that occur in the value chain of the reporting company. In other words, the emissions that are linked to the company’s operations. Activities covered by scope 3 emissions are diverse, but sit in two high level categories:
Upstream emissions are indirect emissions related to purchased or acquired goods and services (all the emissions occurring to the point of receipt by the company: material sourcing and pre-processing)
Downstream emissions are indirect emissions related to sold goods and services (all the emissions occurring after being sold by the reporting company: distribution, storage, use, end-of-life)
The Cozero category, Operational waste, is an upstream source of scope 3 emissions, as defined by the GHG Protocol. All emission calculation methodologies follow the requirements for this scope of emission accounting.
Summary of calculation methods
To calculate emissions from Operational waste, the methodology used is based on the amount of waste going to the disposal method (e.g. landfill) multiplied by the corresponding emission factor.
Consumption
Emissions are estimated by collecting data on the volume of waste produced during the reporting period and multiplying by the relevant emission factor.
Activity data: quantity of waste generated within the reporting period in tonnes. The Log provides conversion of other units.
Emission factor: the Log is providing a default cradle-to-gate emission factor for waste (kgCO2e/tonnes) but users can also enter supplier-specific emission factors.
How to report emissions on Cozero?
Step 1: Select the “Log” called “Operational waste”
Step 2: Select the sub-category you want to report on (e.g. plastics, paper)
Step 3: Choose the method of waste treatment type for the waste you are reporting on. If it isn’t added, it is assumed that waste was disposed of through landfill. See Category description for more information on waste treatment methods.
Step 4: Enter the quantity of waste in tonnes
Step 5: (If available, amend the emission factor with your own supplier-specific emission factor)
The Log will automatically calculate the emissions for the volume of waste entered.
Direct emission Input
Users can enter the amount of emissions in CO2e directly in the log. They need to make sure of the accuracy of data used in this estimation.
Where can I find data?
Activity Data:
Internal data systems (e.g. bill of materials)
Waste collection provider
Supplier-Specific Emission Factors: It is possible for users to customize the emission factors used to calculate emissions. Most of the time, it is recommended to customize the emission factors if you can obtain emission factors from your suppliers. Supplier-specific data is the most accurate because it relates to the specific activity purchased by the reporting company (e.g. electricity, goods and services, etc.).
Users may send survey to the relevant suppliers requesting the following information:
Product life cycle GHG emissions data (following the GHG Protocol Product Standard)
A description of the methodologies used to quantify the emissions and a description of the data sources used (e.g. emission factors)
Whether the data has been assured or verified and, if so, the type of assurance achieved (preference should be given to verified data)
Ratio of primary and secondary data used to calculate the emission factor
If possible, the data provided by the supplier should be for the same time interval as the company’s inventory.
Note that data quality is an iterative process and should be built over time. Therefore there is no need to have the perfect data right away. For more information on data collection see the article on data sourcing.
FAQ
How to report on negative or avoided emissions from recycling?
Any claims of avoided emissions associated with recycling should not be included in, or deducted from scope 3, but may instead be reported separately.
Companies should also provide data to support the claim that emissions were avoided (e.g., that recycled materials are collected, recycled, and used) and report the methodology, data sources, system boundary, time period, and other assumptions used to calculate avoided emissions.
For additional information on the calculation of emissions, users can refer to the GHG Protocol Guidance. Please get in touch with our team if there is a frequent need to make use of this Log emission category and you require additional support in the calculation of emissions.