What is the GHG Protocol Scope 3 Standard? 

The GHG Protocol Corporate Value Chain (Scope 3) Standard, referred to as the Scope 3 Standard, provides companies with guidance on accounting for and reporting indirect greenhouse gas emissions from their value chain.

The Scope 3 Standard was developed over a three-year process with input from more than 1,600 stakeholders, including representatives from science, policy, NGOs, and companies across a wide range of industries. The result is a standard that organisations of any size and sector can apply worldwide. 

Why was the Scope 3 Standard developed? 

The Scope 3 Standard defines consistent methodologies for robust scope 3 accounting. Its aim is to help companies understand their value chain emissions and identify the greatest levers for reduction. Through standardised requirements, it makes carbon footprints comparable and enables transparent reporting.

The standard is closely aligned with the realities companies face. It can be implemented incrementally: many companies start with an initial overview and gradually improve the quality of their carbon footprint over time.

This enables informed decisions about a company's own activities, the products it purchases, and what it manufactures and sells. 

GHG Protocol Scope 3 Standard vs GHG Protocol Corporate Standard 

The Scope 3 Standard complements the GHG Protocol Corporate Accounting and Reporting Standard (2004), the world's most widely recognised tool for corporate carbon accounting. 

• The Corporate Standard provides the foundation for calculating scope 1 and scope 2 emissions and recommends the accounting of scope 3 emissions.
• The Scope 3 Standard establishes consistent requirements for accounting for and reporting emissions across the entire value chain, building on the Corporate Standard. 

Distinction from the GHG Protocol Product Standard 

The Scope 3 Standard and the GHG Protocol Product Standard both address value chain emissions, but differ in their accounting level:

• The Scope 3 Standard accounts for emissions at the corporate level.
• The Product Standard accounts for emissions at the product level.

Together with the Corporate Standard, they form a comprehensive methodology for calculating and managing greenhouse gas emissions.

The standards are complementary: product data collected under the Product Standard feeds into the scope 3 carbon footprint as primary data. Because the data partially overlaps, it is recommended to conduct both accounting exercises in parallel.

In addition, the Technical Guidance for Calculating Scope 3 Emissions (2013) provides specific calculation methods for the 15 scope 3 categories (e.g. purchased goods, business travel, use of sold products). 

The Revision of the Scope 3 Standard (2024 to present) 

The Scope 3 Standard is currently undergoing its first fundamental revision since 2011. The aim is to make carbon accounting more consistent and comparable, and to align it with current scientific findings and established methodologies.

In March 2026, the GHG Protocol published an initial progress report. The finalised standard is expected to be released at the end of 2027. 

Key changes at a glance 

Note: These changes are preliminary and may be subject to revision ahead of the public consultation. 

• Greater data transparency: Companies will be required to disclose the share of primary data, activity-based calculations, and spend-based estimates in their carbon footprint.
• Clarity on verification: Companies that have their scope 3 emissions audited must indicate whether the carbon footprint is fully, partially, or not verified.
• Aggregated supplier data permitted only in limited cases: Where a product portfolio is homogeneous, supplier data may be allocated to individual products. For diversified portfolios, granular data is required; for example, at plant or business unit level.
• 95 % coverage requirement: Companies must account for at least 95 % of their reportable scope 3 emissions and calculate these annually. Simplified approaches such as a hotspot analysis are permitted.
• New category 16 (predominantly optional): Covers emissions from third-party activities from which a company profits without owning them. Example: an online travel booking platform neither operates aircraft nor hotels, but profits from every booking it facilitates. 

A full draft for public consultation has yet to be published. However, companies that account for and report scope 3 emissions should keep the planned changes in view. Based on experience, it typically takes a further two to four years before a revised standard is mandatorily applied by regulatory authorities and certification bodies. 

Why is the Scope 3 Standard relevant for companies? 

For most companies, scope 3 emissions account for 70–90 % of the total carbon footprint, representing the greatest potential for reduction.

Neglecting them means making decisions on an incomplete data basis. What matters is not only that scope 3 emissions are accounted for, but how. The Scope 3 Standard provides consistent categories, clear requirements, and comparable reporting.

Added to this is growing regulatory pressure: CSRD, ESRS E1, SBTi, and CDP require the disclosure of scope 3 emissions and explicitly reference the GHG Protocol as the methodological basis. Companies that build a robust data foundation today are prepared for future reporting obligations and avoid costly catch-up efforts. 

Calculating and reducing scope 3 emissions with ClimatePartner 

ClimatePartner supports companies in accounting for, analysing, and reducing their scope 3 emissions based on the GHG Protocol Scope 3 Standard and in line with the requirements of CSRD, SBTi, and CDP.

With the revised Scope 3 Standard, data transparency and a higher share of primary data will become increasingly important. With the Network feature in the ClimatePartner Hub, companies can already prepare for this today: the platform enables the exchange of supplier-specific PCF data, replaces estimates with verified primary data, and integrates these directly into the company's own carbon footprint.

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