Downstream scope 3 emissions from the transport and distribution of goods after the point of sale in vehicles and facilities not owned by the reporting company. If a company sells an intermediate product, this category includes emissions from transport and distribution from point of sale to the end consumer or the business customer (e.g a retailer).
Scope of emissions source
Scope 3 emissions are all indirect emissions – not included in scope 2 – that occur in the value chain of the reporting company, including both upstream and downstream emissions. In other words, 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 related to purchased or acquired goods and services, and downstream emissions related predominantly to the sales of goods and services.
The present Log emission category, refers to downstream scope 3 emissions from the transport and distribution of goods after the point of sale in vehicles and facilities not owned by the reporting company.
This includes emissions from air, road, rail and marine transport. This category also includes emissions from retail and storage. If the reporting company sells an intermediate product, the company should report emissions from transportation and distribution of this intermediate product between the point of sale by the reporting company and either
1 - the end consumer (if the eventual end use of the intermediate product is known) or 2 - business customers (if the eventual end use of the intermediate product is unknown).
Outbound transportation and distribution services that are purchased by the reporting company are included in the “Purchased logistics” log emission category because the reporting company purchases the service.
Reporting emissions on Cozero
The user can enter a CO2 value directly. For additional information on the calculation of emissions from Logistics of sold products, 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.