Scope 3 Emissions
All indirect greenhouse gas emissions in a company's value chain — both upstream (suppliers) and downstream (customers, product use, end-of-life) — not covered by Scope 1 or Scope 2.
Scope 3 emissions encompass all indirect greenhouse gas emissions that occur in a company’s value chain beyond Scope 1 (direct) and Scope 2 (purchased energy). GHG Protocol defines 15 Scope 3 categories covering upstream activities (purchased goods, business travel, employee commuting) and downstream activities (use of sold products, end-of-life treatment, investments).
Why Scope 3 is complex
Scope 3 typically represents 70–90% of a company’s total emissions footprint, but is the most difficult to measure because it depends on data from suppliers and customers outside the company’s direct control. Calculation relies on spend-based estimates, supplier-reported data, or industry average factors — all with higher uncertainty than Scope 1 & 2.
Current status for Indian manufacturers
BRSR currently requires only Scope 1 and Scope 2. Scope 3 is listed as an aspirational disclosure under BRSR Core. Sustaineve is built to expand to Scope 3 as regulatory requirements evolve.