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 organizations to inventory and report indirect GHG emissions. Its primary goal is to enable companies to identify the most significant emission reduction opportunities within their value chains to inform sustainable business decisions. The standard aims to ensure inventories are 'true and fair' and cost-effective, support the development of emission reduction strategies, and ensure transparent public reporting. It is designed to be flexible, allowing companies to adopt a phased implementation approach to improve data quality over time.

• The Scope 3 Standard is designed to provide a standardized, step-by-step methodology for organizations to identify their full value chain emissions impact, which allows them to prioritize the most significant opportunities for GHG reduction and make more sustainable decisions regarding production and procurement.
• The standard pursues three main objectives: enabling the cost-effective creation of 'true and fair' scope 3 inventories, assisting companies in creating strategies to manage and reduce emissions by understanding associated risks and opportunities, and ensuring public reporting is consistent and transparent.

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} }