Scope 3 Downstream Emissions
type: Concept
broader: greenhouse-gas-emissions
definition: Indirect GHG emissions occurring in the downstream value chain including product use, end-of-life treatment, and distribution, in tonnes CO2 equivalent.
in scheme: performance-metrics
notation: 01.04
scope note: IFRS S2 para 29(a); ESRS E1-6; GRI 305-3; GHG Protocol Scope 3 categories 9–15.
aggregation method: sum
allowed unit: TNE
improvement direction: lower