Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard

The Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard provides a standardized framework for companies to inventory and report indirect value chain GHG emissions to identify reduction opportunities and improve sustainability decisions.

• The Scope 3 Standard establishes requirements and guidance for organizations to create and publicly report GHG emissions inventories that include indirect emissions from value chain activities.
• The standard is designed with three main objectives: enabling cost-effective and accurate scope 3 inventories via standardized principles, helping companies create strategies to manage and reduce emissions by understanding value chain risks and opportunities, and supporting transparent public reporting.
• Beyond its technical accounting function, the standard is intended to be adapted to business realities, with a recommendation that companies use a phased implementation to enhance the quality of their GHG inventory over time.

APA

World Resources Institute (n.d.). Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard. https://www.wri.org/research/greenhouse-gas-protocol-corporate-value-chain-scope-3-accounting-and-reporting-standard

Chicago

World Resources Institute. Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard. n.d. https://www.wri.org/research/greenhouse-gas-protocol-corporate-value-chain-scope-3-accounting-and-reporting-standard.

Wikipedia

{{cite report |author=World Resources Institute |title=Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard |url=https://www.wri.org/research/greenhouse-gas-protocol-corporate-value-chain-scope-3-accounting-and-reporting-standard |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{worldresourcesinstitutendgreenhouse, author = {{World Resources Institute}}, title = {{Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard}}, institution = {World Resources Institute}, url = {https://www.wri.org/research/greenhouse-gas-protocol-corporate-value-chain-scope-3-accounting-and-reporting-standard}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }