Downstream scope 3 emissions from processing of sold intermediate products by third parties (e.g., manufacturers) subsequent to sale by the reporting company.

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 “Intermediary processing of products" Log emission category includes emissions from processing of sold intermediate products by third parties (e.g., manufacturers) subsequent to sale by the reporting company. Intermediate products are products that require further processing, transformation, or inclusion in another product before use, and therefore result in emissions from processing subsequent to sale by the reporting company and before use by the end consumer. Emissions from processing should be allocated to the intermediate product.

For this Log emission category, users have the option to directly enter a unit of CO2 equivalent. For additional information on the calculation of emissions from Intermediary processing of 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.