There are 15 categories of Scope 3 emissions. Currently, 5 of these must be reported in a Carbon Reduction Plan. These are:
- Category 4 - Upstream transportation & distribution. Emissions from the transportation of goods & materials used in your business. In many businesses, such as professional services businesses, there are zero emissions in this category because goods and materials are not being handled in bulk quantities.
- Category 5 - Waste. Emissions from the disposal and treatment of waste from your business.
- Category 6 - Business travel. Emissions from travel conducted for business purposes in third-party vehicles - trains, planes, personal cars etc.
- Category 7 - Employee commuting. Emissions from staff commuting to business sites. This category also includes emissions from homeworking.
- Category 9 - Downstream transportation & distribution. Emissions from the transportation of goods & materials used in your business. The difference between emissions in this category and emissions in Category 4 (upstream transportation) is that ‘downstream’ refers to transportation which is paid for and controlled by others, e.g. the customer. For example, it could include customers travelling to collect goods or materials from your business. In many businesses, such as professional services businesses, there are zero emissions in this category because goods and materials are not being handled in bulk quantities.
From April 2027, NHS suppliers will have to report emissions from all 15 categories of Scope 3. Other public bodies are likely to follow suit. Although we can limit Scope 3 to just those categories required by PPN 006, we encourage our clients to go for full Scope 3 so that their approach is comprehensive and future-proofed.