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New Guidance Scope 3 Emissions

23 April 2018      Emma Keenan, Procurement Specialist

Greenhouse gas emissions are categorised into three groups or 'scopes' by the most widely-used international accounting tool, the Greenhouse Gas (GHG) Protocol. Scopes 1 and 2 cover direct emissions sources (including fuel combustion, company vehicles, purchased electricity). Scope 3 emissions cover all indirect emissions from the activities of an organisation. These include emissions from both suppliers and consumers:

  • Purchased goods and services
  • Business travel
  • Employee commuting
  • Waste disposal
  • Use of sold products
  • Transportation and distribution (up- and downstream)
  • Investments
  • Leased assets and franchises

EAUC and AUDE today launched new guidance for the education sector on how to calculate Scope 3 carbon emissions. The guidance was developed in partnership with ARUP and with the support of the former Higher Education Funding Council for England (HEFCE) now the Office for Students (OFS). Procurement emissions should be calculated for:

  • Construction: Products purchased as part of the supply chain and energy used during the construction activities
  • Business Services: Equipment rental, security, travel and business services, catering
  • ICT: Manufacture of ICT products, such as PCs, monitors, printers and associated consumables
  • Manufactured Products: Furniture, products, specialist machinery

There are four methodologies that can be used to calculate procurement related emissions, the guidance provides a decision tree to enable you to easily select the best way to do this.



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