GHG Protocol Scope 3 Category Reference Guide

This reference guide summarises each of the fifteen Scope 3 categories defined under the GHG Protocol Corporate Value Chain Standard, including typical activity data sources, common calculation methodologies, and guidance on assessing category relevance and materiality for different organisation types.

It is intended as a working reference for sustainability, finance, and procurement teams building or reviewing a Scope 3 inventory, and is structured to align with the documentation approach used in our own inventory development work.