GHG PROTOCOL · ESRS E1

Scope 3
Emissions Estimator

Estimate Scope 3 GHG emissions across all 15 GHG Protocol categories. Pre-loaded emission factors from DESNZ, EXIOBASE, and GHG Protocol defaults. Override with your own verified factors. CSRD/ESRS E1 aligned.

The GHG Protocol Corporate Value Chain (Scope 3) Standard defines 15 categories of indirect emissions across the value chain. ESRS E1-6 requires CSRD-reporting companies to disclose gross Scope 3 GHG emissions where material. Scope 3 typically accounts for 70–90% of a company's total carbon footprint, making it the most significant — and most challenging — component to measure.

Select relevant categories

The GHG Protocol defines 15 Scope 3 categories. Select the categories relevant to your organisation. Excluded categories should be justified per GHG Protocol guidance.

0 of 15 categories selected — document exclusion rationale for completeness

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Understanding Scope 3 emissions

Scope 3 emissions encompass all indirect greenhouse gas emissions in a company's value chain that are not captured in Scope 1 (direct emissions) or Scope 2 (purchased electricity). They include both upstream emissions (from purchased goods, transportation, employee commuting) and downstream emissions (from use and disposal of sold products).

Measurement approaches

Activity-based: Uses physical data (kWh, tonne-km, litres) multiplied by activity-specific emission factors. Most accurate but requires detailed data collection.

Spend-based: Uses financial spend data multiplied by sector-average emission factors (kg CO2e per €). Least accurate but applicable when physical data is unavailable.

CSRD and ESRS E1 requirements

Under the Corporate Sustainability Reporting Directive, companies reporting under ESRS E1 must disclose Scope 3 emissions where they are material. A phase-in provision allows companies to omit Scope 3 in their first reporting year. From the second year, Scope 3 disclosure is expected with best available data, improving data quality over time.

Key terms

Scope 1 Emissions Scope 2 Emissions Scope 3 Emissions Carbon Footprint GHG Protocol Science-Based Targets

Further reading

Frequently asked questions

What are Scope 3 emissions?
Scope 3 emissions are all indirect greenhouse gas emissions that occur in the value chain of the reporting company, both upstream and downstream. They are categorised into 15 categories by the GHG Protocol Corporate Value Chain (Scope 3) Standard. Scope 3 typically represents 70–90% of a company's total carbon footprint.
Is Scope 3 reporting mandatory under CSRD?
Yes. Under the CSRD, companies subject to ESRS E1 (Climate Change) must report material Scope 3 emissions. ESRS E1-6 requires disclosure of gross Scope 3 GHG emissions, with a phase-in period: companies may omit Scope 3 data in their first year of CSRD reporting, but must include it from the second year onward. The value chain data cap (ESRS 1, paragraph 133) provides additional relief for the first three years.
What is the difference between spend-based and activity-based emission factors?
Spend-based factors estimate emissions using financial spend data (e.g. kg CO2e per € spent) and are the least accurate but easiest to apply. Activity-based factors use physical activity data (e.g. kg CO2e per kWh, per tonne-km, per kg of material) and produce more accurate results. The GHG Protocol recommends using activity-based data where available and spend-based as a fallback.
Which Scope 3 categories can I exclude?
The GHG Protocol allows exclusion of categories that are not relevant, not significant, or where data is unavailable. However, exclusions must be justified and disclosed. A category is relevant if emissions are expected to be significant relative to total Scope 3, if stakeholders consider them important, or if there are potential risk or opportunity implications.
What emission factor sources does this tool use?
Default factors are drawn from UK DESNZ 2024 conversion factors (business travel, energy), EXIOBASE-derived spend-based factors (purchased goods and services), and GHG Protocol default transport factors. All defaults can be overridden with your organisation's verified factors for improved accuracy.

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