Scope 3 Upstream Emissions
type: Concept
broader: greenhouse-gas-emissions
definition: Indirect GHG emissions occurring in the upstream value chain including purchased goods, transportation, and business travel, in tonnes CO2 equivalent.
in scheme: performance-metrics
notation: 01.03
scope note: IFRS S2 para 29(a); ESRS E1-6; GRI 305-3; GHG Protocol Scope 3 categories 1–8.
aggregation method: sum
allowed unit: TNE
improvement direction: lower