Buildings Criteria - Low carbon New Buildings Guidance to Scope 3 Accounting and Reporting Draft for public consultation

The guidance outlines the application of GHG accounting within the real estate sector, specifically focusing on Scope 3 (value chain) emissions. It adapts the GHG Protocol's 15 categories to the building and construction system, identifying intended users—such as property developers, asset managers, and architecture firms—and mapping their reporting responsibilities across different life cycle stages of a building project.

• The guidance is designed to help companies in the Climate Bonds Low-carbon Buildings Sector report Scope 3 emissions consistently, following the GHG Protocol Corporate Value Chain (Scope 3) accounting and Reporting Standard.
• GHG accounting in the real estate sector is used to inform sustainability strategies, set emission reduction targets, and evaluate the environmental performance of investments, including the assessment of carbon footprints for buildings and portfolios.
• The document utilizes the GHG Protocol's framework of 15 Scope 3 categories to organize value chain activities, dividing them into upstream emissions (Categories 1-8) and downstream emissions (Categories 9-15).
• Specific 'intended users' within the building value chain are identified as responsible for Scope 3 reporting, including architecture/engineering firms, property developers, property/asset managers, owner-lessors, owner-occupiers, and construction firms.

APA

Climate Bonds Initiative (n.d.). Buildings Criteria - Low carbon New Buildings Guidance to Scope 3 Accounting and Reporting Draft for public consultation. https://www.climatebonds.net/files/drupal-files/files/standards/guidance-note-new-buildings-criteria-ghg-accounting-v0-1-draft-for-public-review.pdf

Chicago

Climate Bonds Initiative. Buildings Criteria - Low carbon New Buildings Guidance to Scope 3 Accounting and Reporting Draft for public consultation. n.d. https://www.climatebonds.net/files/drupal-files/files/standards/guidance-note-new-buildings-criteria-ghg-accounting-v0-1-draft-for-public-review.pdf.

Wikipedia

{{cite report |author=Climate Bonds Initiative |title=Buildings Criteria - Low carbon New Buildings Guidance to Scope 3 Accounting and Reporting Draft for public consultation |url=https://www.climatebonds.net/files/drupal-files/files/standards/guidance-note-new-buildings-criteria-ghg-accounting-v0-1-draft-for-public-review.pdf |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{climatebondsinitiativendbuildings, author = {{Climate Bonds Initiative}}, title = {{Buildings Criteria - Low carbon New Buildings Guidance to Scope 3 Accounting and Reporting Draft for public consultation}}, institution = {Climate Bonds Initiative}, url = {https://www.climatebonds.net/files/drupal-files/files/standards/guidance-note-new-buildings-criteria-ghg-accounting-v0-1-draft-for-public-review.pdf}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }