RAHUL

JAYANTIBHAI
PATEL
ISO 14064 GHG Account Lead Verifier Program
- 22 - 25 April 2024
Day-01 Assignments SCOPE-03 Emissions

CATEGORY 3 Fuel- and Energy-Related Activities

Not Included in Scope 1 or Scope 2
SCOPE-03 Emissions
Category-03 Emission Fuel- and energy-related emissions not included in scope 1 or
scope 2

Activity A Activity B Activity C Activity D

Upstream emissions by Upstream emissions by Transmission and Generation of purchased
purchased fuels purchased electricity distribution losses electricity that is sold to end
users
Generation (upstream
activities and
Extraction, production, Generation (upstream
combustion) of
Extraction, and transportation of activities and
electricity, steam,
fuels consumed in the combustion) of
production, and heating, and cooling that
generation electricity, steam,
transportation of fuels is purchased by the
of electricity, steam, heating, and cooling that
consumed by the reporting company and
heating, and cooling that is consumed (i.e., lost) in
reporting company sold to end users –
is consumed by the a T&D system – reported
reported by utility
reporting company by end user
company or energy
retailer
 Reporting Company SCOPE -01 tCO2e SCOPE-02 tCO2e SCOPE-03 tCO2e
Coal mining, processing,
and transport 5 0 100
(from the combustion of Sold products)
(Company A)

Power generator 5
100 0 A. UP stream Emissions by purchased fuels
(Company B) (from the extraction, production, and transportation of fuel)

0.5
B. UP stream Emissions by purchased Electricity
(from the extraction, production, and transportation of fuel)
Utility 10 +
0 (From the generation Consumed by 94.5
(Company C) utility Company)
D. Purchased Electricity that being Sold to End Users
(from the generation of electricity purchased from the
generation to sell)

4.5
A. UP stream Emissions by purchased Electricity
(from the extraction, production, and transportation of fuel)
End consumer of 90 +
0 (from the generation of electricity
electricity (Company D) purchased and consumed by Company D) 10.5
C. T&D Losses
(from the generation of electricity purchased from the
generation to sell)
SCOPE-03 Emissions – Calculation Methods
Category-03 Emission Fuel- and energy-related emissions not included in scope 1 or
scope 2
Activity A Activity B
Upstream emissions by Upstream emissions by
purchased fuels purchased electricity
sum across suppliers, regions, or
sum across each fuel countries:
type consumed: Σ (electricity consumed (kWh) ×
upstream electricity emission
Σ (fuel consumed (e.g., factor (kgCO2e)/kWh))
+ (steam consumed (kWh) ×
kWh) × upstream fuel upstream steam emission factor
emission factor (kg (kg CO2e)/kWh))
CO2e)/kWh)) + (heating consumed (kWh) ×
upstream heating emission factor
where: (kg CO2e)/kWh))
+ (cooling consumed (kWh) ×
upstream fuel emission upstream cooling emission factor
factor = life cycle (kg CO2e)/kWh))
where:
emission factor – upstream emission factor = life
combustion emission cycle emission factor –
combustion emissions factor –
factor. T&D losses
Activity C
Transmission and
distribution losses
sum across suppliers, regions,
or countries:
Σ (electricity consumed (kWh) ×
electricity life cycle emission
factor ((kg CO2e)/kWh)
× T&D loss rate (%))
+ (steam consumed (kWh) ×
steam life cycle emission factor
((kg CO2e)/kWh) × T&D loss
rate (%))
+ (heating consumed (kWh) ×
heating life cycle emission factor
((kg CO2e)/kWh) × T&D loss
rate (%))
+ (cooling consumed (kWh) ×
cooling life cycle emission factor
((kg CO2e)/kWh) × T&D loss
rate (%)
Activity D
Generation of purchased
electricity that is sold to end
users
Σ (electricity purchased for
resale (kWh) × electricity life
cycle emission factor (kg
CO2e)/kWh))
+ (steam purchased for resale
(kWh) × steam life cycle
emission factor (kg
CO2e)/kWh))
+ (heating purchased for resale
(kWh) × heating life cycle
emission factor (kg
CO2e)/kWh))
+ (cooling purchased for
resale (kWh) × cooling life
cycle emission factor (kg
CO2e)/kWh))
SCOPE-03 Emissions – Emission Factor Source
Category-03 Emission Fuel- and energy-related emissions not included in scope 1 or
scope 2
Activity A
Upstream emissions by
purchased fuels
Supplier-specific method, which
involves collecting data from fuel
providers on upstream emissions
(extraction,
production and transportation) of
fuel consumed by the reporting
company
Average-data method, which
involves estimating emissions by
using secondary (e.g., industry
average) emission
factors for upstream emissions per
unit of consumption (e.g., kg
CO2e/kWh).
A list of third-party databases is
on the GHG Protocol website.
Activity B
Upstream emissions by
purchased electricity
Supplier-specific method
•• Utility-specific emission factors
for extraction, production and
transportation of fuels consumed
per MWh of
electricity, steam, heating, or
cooling generated.
Average-data method
Grid-region, country, or regional
emission factors for extraction,
production, and transportation of
fuels per unit of consumption (e.g.,
kg CO2e/kWh) of electricity,
steam, heating, or cooling
generated.
life cycle emission factors that
exclude emissions from
combustion,
Activity C
Transmission and
distribution losses
Supplier-specific method
Utility-specific T&D loss rate
(percent), specific to the grid
where energy is generated and
consumed. OR
Average-data method Country
average T&D loss rate / Regional
average T&D loss rate / Global
average T&D loss rate
A factor for the origin of
World Bank database provides
T&D loss
rates by country
Activity D
Generation of purchased
electricity that is sold to end
users
Supplier-specific
method: Specific CO2,
CH4, and N2O emissions
data for generation units
from which purchased
power is produced. OR
Average-data method:
Grid average emission
purchased power.
 Textile Company Purchases
Source of Purchase Electricity kWh Heating kWh Energy Sold kWh
Country A 1000 0 200
Country B 2000 100 0
Country C 1500 0 0

Emission Factor
Upstream Upstream
Electricity Electricity Life
Emission Emission Heat Emission
Emission cycle Emission
Factor For Factor For Factor T&D % In
Source of Factor T&D % IN Factor
Purchased Purchased (Kg Electricity
Purchase (Kg Heat (Kg
electricity Heat CO2e/kWh)
CO2e/kWh) CO2e/kWh)
(Kg (Kg
CO2e/kWh) CO2e/kWh)
Country A 0.12 0.2 0.7 2.1 15 5 0.7
Country B 0.15 0.1 0.8 2.0 10 2 0.8
Country C 0.13 0.2 0.9 1.5 12 3 0.9
Source of Purchase Electricity kWh Heating kWh Energy Sold kWh
Country A 1000 0 200
Country B 2000 100 0
Country C 1500 0 0

Scope-03 Calculation

Activity C Activity C
Activity D
Activity A upstream Activity B upstream life cycle emissions life cycle emissions
life cycle emissions
Country emissions from emissions from from transmission and from transmission and
from power that is
purchased Heat/Fuel purchased Heat/Fuel distribution losses - distribution losses –
purchased and sold
Electrical Heating

Country A 0 * 0.2 1000 * 0.12 1000 * 0.7 * 15% 0 * 2.1 * 5% 200 * 0.7
Country B 100 * 0.1 2000 * 0.15 2000 * 0.8 * 10% 100 * 2.0 * 2% 0 * 0.8
Country C 0 * 0.2 1500 * 0.13 1500 * 0.9 * 12% 0 * 1.5 * 3% 0 * 0.9
Total 10 615 427 10 140

Total SCOPE-03 - Category 03 1202 tCO2e