CDP Technical Note: Relevance of Scope 3 Categories by
Sector
CDP Corporate Questionnaire

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Contents
Version ....................................................................................................................................... 3
1. Introduction............................................................................................................................ 4
1.1 Purpose of the Technical Note ............................................................................................ 4
1.2 Introduction to Scope 3 emissions....................................................................................... 4
2. Relevant Scope 3 Categories by Sector................................................................................ 6
AC: Agricultural Commodities................................................................................................... 7
CG: Capital Goods ................................................................................................................. 10
CE: Cement ........................................................................................................................... 13
CH: Chemicals ....................................................................................................................... 16
CO: Coal................................................................................................................................ 19
CN: Construction.................................................................................................................... 22
EU: Electric Utilities................................................................................................................ 25
FS: Financial Services............................................................................................................ 28
FB: Food, Beverage, & Tobacco ............................................................................................. 31
MM: Metals & Mining.............................................................................................................. 34
OG: Oil & Gas ........................................................................................................................ 37
PF: Paper & Forestry.............................................................................................................. 40
RE: Real Estate ..................................................................................................................... 43
ST: Steel................................................................................................................................ 46
TO: Transport OEMS ............................................................................................................. 49
TS: Transport Services........................................................................................................... 52
References............................................................................................................................... 55
Appendix 1: Scope 3 Category Descriptions .......................................................................... 57

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Version
Version

Revision date

Revision summary

1.0

April 11, 2022

First published version.

2.0

January 25, 2023

Minor edits to align with CDP 2023 questionnaires. Clarified
status of emissions from upstream transportation of fossil fuels
for the Electric Utilities sector.

3.0

June 28, 2024

Updated to align with 2024 changes to the corporate
questionnaire

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1. Introduction
1.1 Purpose of the Technical Note
Scope 3 emissions represent the majority of emissions for many sectors, so it is crucial that companies areaware of, and are measuring, all relevant sources of Scope 3 emissions in their value chain. Identifying andreporting all relevant sources of Scope 3 emissions is, however, often difficult. As highlighted by the Science
Based Targets Initiative (SBTi)’s Value Chain Report, the qualitative nature of the GHG Protocol’s criteria for
identifying relevant Scope 3 activities (detailed in section 1.2) leads to ambiguity in their interpretation.
Companies may end up measuring and reporting emissions in categories which are easy to calculate (e.g.,business travel) rather than categories where the bulk of their emissions occur but which are more difficult to
calculate.
Based on a review of literature and analysis of 2021 CDP response data, this technical note identifies therelevant and most significant (by size) Scope 3 categories for each of CDP’s high-impact sectors and, where
relevant, specific sectoral activities. This technical note signposts the categories of Scope 3 emissions thatcompanies should be measuring and taking action to mitigate.

1.2 Introduction to Scope 3 emissions
As per the GHG Protocol’s Value Chain (Scope 3) Standard, Scope 3 emissions consist of all the indirectemissions in a company’s value chain, apart from indirect emissions from the generation of purchased or
acquired energy consumed by the reporting company, which are accounted under Scope 2. Scope 3
emissions are divided into 15 categories of emissions, highlighted in Figure 1. Each Scope 3 category has aminimum boundary which defines the activities that must be accounted for in that Scope 3 category. See
Appendix 1 for a description of each category and its minimum boundary.

Figure 1. Overview of GHG Protocol scopes and emissions across the value chain(GHG Protocol Scope 3 Standard, p.5)

The GHG Protocol also provides seven qualitative criteria for identifying and reporting relevant Scope 3
activities, as shown in Figure 2. Companies are advised to not exclude any activity that would compromise

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the relevance of the reported inventory, nor exclude any activity that is expected to contribute significantly
to the company’s total Scope 3 emissions.

Figure 2. Criteria for identifying relevant scope 3 activities (GHG Protocol Scope 3 Standard, p.61)

Note that although the GHG Protocol guidance suggests that Scope 3 activities can be considered relevant
if their size contributes significantly to total anticipated Scope 3 emissions, it is also useful to understandthe magnitude of each Scope 3 emissions category as a proportion of total Scope 1+2+3 emissions, tounderstand the contribution of each category (and of Scope 3 emissions as a whole) to a company’s overall
emissions reduction efforts. For example, as shown in this document, although Scope 3 category 1,“Purchased goods and services” comprises the largest proportion of Scope 3 emissions reported by the
Cement sector, Cement companies should primarily focus their emissions reduction efforts on Scope 1
which forms the majority of the Cement sector’s total Scope 1+2+3 emissions. In contrast, around 90% of
Scope 1+2+3 emissions for the Capital Goods sector are in Scope 3 category 11, ”Use of sold products”,
so it is critical for Capital Goods companies to focus their emissions reduction efforts on minimizing productuse phase emissions.

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2. Relevant Scope 3 Categories by Sector
The sections below give an overview of the relevance of Scope 3 categories for each CDP high-impact sector (as defined by the CDP Activity Classification
System), based on two types of analysis conducted. As a first step, the relevant categories for each sector were determined using a literature review offrameworks and resources relevant to that sector. As a second step, an analysis of 2021 CDP responses to question C6.5 (7.8 in 2024), and C-FS14.1a (12.1.1)
for the Financial Services sector was conducted to identify a) the proportion of responders in a sector selecting a Scope 3 category as “Relevant, calculated”,
and b) the magnitude of each Scope 3 category relative to both total Scope 3 emissions and total Scope 1+2+3 emissions (as reported in C6.1 (7.6), C6.3 (7.7),
C6.5 (7.8), and C-FS14.1a (12.1.1) for the Financial Services sector). Based on the data analysis results, other relevant categories were included if they
comprised a large proportion of Scope 3 emissions reported by the sector. Note that overall, this analysis of CDP data highlights the importance of Scope 3
emissions - as across all sectors Scope 3 emissions account on average for 75% of total Scope 1+2+3 emissions in the sample (as shown below). Note alsothat due to a lack of specific literature on Transport OEM - Engine Part Manufacturers, this CDP high-impact sector was excluded from this technical note,however insights from CDP data showed consistency with the Transport OEM sector.

Scope 1, 2, and 3 Emissions by Sector
0%

10%

20%

30%

40%

50%

Scope 2

Scope 360%

70%

Agricultural commodities
Capital goods
CementChemicals
CoalConstruction
Electric utilities
Financial services
Food, beverage & tobacco
GeneralMetals & mining
Oil & gas
Paper & forestry
Real estate
Steel
Transport OEMS
Transport services
Scope 1Page 6 of 59@cdp | www.cdp.net

80%

90%

100%

It is important to note that this analysis aims to identify the categories that are most likely to be relevant and represent the bulk of Scope 3 emissions for the
majority of companies in the sector. Depending on the company structure, other categories such as e.g., categories 8 “Upstream leased assets”, 14 “Franchises”
and 15 “Investments” may also be relevant for some companies and should be evaluated. Categories 6 “Business travel” and 7 “Employee commuting” may be
relevant for some sectors but they tend to be negligible for all high-impact sectors and represent 0.10% and 0.20% of total Scope 3 emissions on average,
respectively. For the purposes of clear data presentation, categories which comprised less than 1% of total Scope 1+2+3 emissions for each sector wereidentified as upstream or downstream and grouped into either “Other upstream categories” or “Other downstream categories” in the pie charts.

AC: Agricultural Commodities
Relevant Scope 3 categories (listed in orderof % share of total Scope 3)
 Category 1: Purchased goods andservices Category 10: Processing of sold products
 Category 11: Use of sold products

Explanation of relevance & insights from CDP data
For many Agricultural Commodities companies, Scope 3 emissions represent a significant component of overall
GHG impacts (WRI & WBCSD:74).
Scope 3 category 1 “Purchased goods and services” should generally be included in the inventories of theAgricultural Commodities sector to account for upstream emissions from feed production (for animals) and for
fertilizer production (WRI & WBCSD:74); (SBTi, 2022:9). Consistent with the literature, category 1 was reported
as “Relevant, calculated” by 79% of the 29 Agricultural Commodities companies responding to the 2021 CDP
climate change questionnaire on behalf of investors, and comprised a significant proportion of the sector’semissions – 69% of total Scope 3 emissions and 63% of total Scope 1+2+3 emissions.
Food processing, packaging, storage, and cooking are key sources of postproduction emissions for the
Agricultural Commodities sector, therefore Scope 3 category 10 “Processing of sold products” and category
11 “Use of sold products” should generally also be relevant (Richards, 2018:2). These Scope 3 categories
were not, however, commonly reported by Agricultural Commodities companies responding to the 2021 CDP
climate change questionnaire on behalf of investors, with only 17% and 14% of companies reporting categories
10 and 11 as “Relevant, calculated”, respectively.

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Reported Relevance of Scope 3 Categories - Agricultural Commodities Sector (29 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

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Not relevant, calculated

Not relevant, explanation provided@cdp | www.cdp.net

Not evaluated

Blank

100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Agricultural Commodities Sector
Capital goods
1.91%

Upstream transportation anddistribution
3.28%

Downstream transportation anddistribution
1.03%
Processing of sold products
8.10%

Purchased
goods andservices
63.35%

Use of sold products
6.95%
End of life treatment of soldproducts
4.06%

Franchises
2.28%

Scope 2
1.12%

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Scope 1
6.97%

Other upstream categories
0.93%

Other downstream categories
0.02%@cdp | www.cdp.net

CG: Capital Goods
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 11: Use of sold products
 Category 1: Purchased goods andservices

Explanation of relevance & insights from CDP data
Value chain emissions account for more than 90% of emissions from the Capital Goods sector (CDP, 2018:3).
Scope 3 category 11 “Use of sold products” is the largest category of Scope 3 emissions for the Capital Goods
sector and is often an order of magnitude larger than emissions in the next largest category, category 1“Purchased Goods and Services”. Targeting emissions reductions efforts on category 11 is key to the sector’s
position in delivering carbon savings through their products in the end markets where decarbonization needs totake place – power generation, transmission and distribution, transport, buildings, and household consumption
through the use of appliances. (CDP, 2018:11); (SBTi, 2021:23). Despite only 48% the 166 Capital Goods
companies responding to CDP’s 2021 climate change questionnaire on behalf of investors reporting category 11
as “Relevant, calculated”, it comprised 91% of total Scope 3 emissions and 90% of total Scope 1+2+3 emissions
reported by the sector.
Scope 3 category 1 “Purchased goods and services” should also be relevant to Capital Goods companies toaccount for upstream emissions associated with the materials used to manufacture their products (CDP, 2018:11).
Category 1 was reported as “Relevant, calculated” by 57% of Capital Goods companies responding to CDP, but
only accounted for 5.7% of total Scope 3 emissions and 5.6% of total Scope 1+2+3 emissions reported by thesector.

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Reported Relevance of Scope 3 Categories - Capital Goods Sector (166 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

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Not relevant, calculated

Not relevant, explanation provided

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Blank

100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Capital Goods Sector
End of life treatment of soldproducts
1.64%

Other upstream categories
1.44%
Use of soldproducts
89.63%

Other downstream categories
0.24%
Scope 1
0.48%
Scope 2
0.98%
Purchased goods and services
5.60%

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CE: Cement
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 1: Purchased goods andservices Category 3: Fuel-and-energy-related
activities
 Category 4: Upstream transportationand distribution
 Category 9: Downstream
transportation and distribution

Explanation of relevance & insights from CDP data
Due to the processes that take place within the Cement industry, the majority of the sector’s emissions are in Scopes
1 and 2 (WBCSD, 2016:8). However, Scope 3 emissions are relevant to the Cement sector depending on the specificactivities that occur within a cement company (i.e., blending plant operators, grinding plant operators, or verticallyintegrated manufacturers) (WBCSD, 2016:9).
Most upstream Scope 3 emissions in the Cement industry come from Scope 3 category 1 “Purchased goods andservices”, category 3 “Fuel-and-energy-related activities”, and category 4 “Upstream transportation anddistribution”. These categories are generally relevant to all activities (WBCSD, 2016:8,9), and indeed these three
categories were all reported as “Relevant, calculated” by a majority of the 28 Cement companies responding to the
CDP climate change questionnaire on behalf of investors. Category 1 was the most significant category of Scope 3
emissions overall in terms of size, comprising 39% of total Scope 3 emissions and 6% of total Scope 1+2+3
emissions reported by the sector.
The WBCSD guidance recommends that emissions from Scope 3 category 9 “Downstream transportation anddistribution” should be accounted for and reported by a majority of companies in the Cement sector (WBCSD,
2016:8,9). In line with the WBCSD guidance, category 9 was reported as “Relevant, calculated” by 68% of Cementcompanies responding to the CDP climate change questionnaire on behalf of investors.

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Reported Relevance of Scope 3 Categories - Cement Sector (28 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

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Not relevant, calculated

Not relevant, explanation provided

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Blank

100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Cement Sector

Scope 2
4.28%

Purchased goods and services
6.33%
Fuel-and-energy-related
activities (not included in Scope
1 or 2)
3.46%

Upstream transportation anddistribution
3.41%

Scope 179.38%

Downstream transportation anddistribution
2.67%

Other upstream categories
0.11%
Other downstream categories
0.36%

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CH: Chemicals
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 1: Purchased goods andservices Category 11: Use of sold products
 Category 12: End of life treatment ofsold products
 Category 4: Upstream transportationand distribution
 Category 3: Fuel-and-energy-related
activities
 Category 2: Capital goods
 Category 9: Downstream
transportation and distribution

Explanation of relevance & insights from CDP data
Chemicals sector companies typically sell intermediate products, which are products that a company produces foranother company to further process, transform, or include in another product (WBCSD, 2013:21). It is therefore
important for chemical companies to consider Scope 3 emissions from upstream and downstream of their value
chain.
Upstream emissions relevant to the Chemicals sector include emissions from Scope 3 category 1 “Purchased
goods and services” (CA100+, 2020:5); (WBCSD, 2013:17), such as from machining and processing services,
engineering services, industrial cleaning and raw materials (e.g. ethylene, sodium carbonate, methanol) (WBCSD,
2013:23). Category 1 was reported as “Relevant, calculated” by 73% of the 146 companies responding to the 2021
CDP climate change questionnaire on behalf of investors, and the size of emissions was significant - comprising
58% of total Scope 3 emissions and 44% of total Scope 1+2+3 emissions for the Chemicals sector.
Downstream emissions relevant to this sector include emissions from Scope 3 category 12 “End of life treatmentof sold products” (SBTi, 2021:23); (WBCSD, 2013:17) and from Scope 3 category 11 “Use of sold products”
to account for combusted fuels during use phase or products that contain or form GHGs that are emitted during use,e.g. leakage/emissions of refrigeration and air-conditioning equipment, industrial gases, fire extinguishers, fertilizers
and agricultural chemicals (WRI & WBCSD:10); (CA100+, 2020:5); (WBCSD, 2013:17,32). Despite only 25% ofChemicals companies responding to the 2021 CDP climate change questionnaire on behalf of investors reporting
category 11 as “Relevant, calculated”, it was the second most significant Scope 3 category in terms of size comprising 19% of total Scope 3 emissions and 14% of total Scope 1+2+3 emissions.
The WBCSD also recommends Chemicals companies to calculate Scope 3 category 2 “Capital goods”, category
3 “Fuel-and-energy-related activities”, category 4 “Upstream transportation and distribution”, and category
9 “Downstream transportation and distribution”, as these categories are expected to be of a medium in size ofemissions relative to total Scope 3, and companies can have a large influence on potential emissions reductions inthese categories (WBCSD, 2013:17).

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Reported Relevance of Scope 3 Categories - Chemicals Sector (146 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

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Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

Blank

100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Chemicals Sector

Scope 2
6.57%

Purchased goods andservices
43.97%

Scope 117.38%

Fuel-and-energy-related
activities (not included in
Scope 1 or 2)
2.05%

Other downstream categories
0.79%

Other upstream categories
1.06%
Investments
1.31%

End of life treatment ofsold products
6.36%

Page 18 of 59

Use of soldproducts
14.26%

Upstream transportation anddistribution
3.20%

Processing of sold products
3.04%@cdp | www.cdp.net

CO: Coal
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 11: Use of sold products

Explanation of relevance & insights from CDP data
The vast majority of emissions associated with the Coal sector come from combustion by customers. In 2020,
emissions from the combustion of coal in the power sector accounted for 69% of total CO 2 combustion emissions
from coal, based on analysis of the IEA’s World Energy Outlook 2021. The power sector accounts for 64% of coalenergy demand, with industry accounting for 29% and the building sector 2.6% (I EA, 2021).
Therefore, Scope 3 category 11 “Use of sold products” is relevant for Coal sector companies to measure andreport (CA100+, 2020:5) (Greene, 2018:6). Category 11 was the most reported Scope 3 category for the 10 Coal
companies responding to the 2021 CDP climate change questionnaire on behalf of investors – 60% of companies
reported it as “Relevant, calculated”, and the size of emissions was significant, comprising 98% of total Scope 3
emissions and 64% of total Scope 1+2+3 emissions reported by the sector.

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Reported Relevance of Scope 3 Categories - Coal Sector (10 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

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Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

Blank

100%

Scope 3 Categories as % Total Scope 1+2+3 emissions - Coal Sector
Scope 2
2.17%

Scope 132.73%

Other downstream categories
0.49%

Other upstream categories
0.62%

Page 21 of 59

Use of sold products
63.98%@cdp | www.cdp.net

CN: Construction
Relevant Scope 3 categories (listed inorder of % share of total Scope 3*)
Building developers: Category 11: Use of sold products
 Category 4: Upstream transportationand distribution
 Category 12: End of life treatment ofsold products
 Category 2: Capital Goods
 Category 3: Fuel-and-energy-related
activities
Construction contractors:
 Category 1: Purchased goods andservices Category 2: Capital goods*Relevant Scope 3 categories for eachactivity are listed in order of percentage
share of total Scope 3 emissions for theConstruction sector as a whole (not for the
specific activity).

Explanation of relevance & insights from CDP data
The relevancy of Scope 3 categories for the Construction sector varies significantly depending on a company’s subsector (UK GBC: 4).
Building developers should primarily measure and report Scope 3 category 2 “Capital Goods” to account for
the embodied emissions of new buildings (e.g. construction materials such as steel and concrete) and Scope 3
category 11 “Use of sold products” to account for the expected operational emissions from any buildings sold.
Scope 3 category 12 “End of life treatment of sold products”, is also relevant for building developers toaccount for end of life emissions for any buildings sold (UK GBC, 2019:16-19). Category 11 was the most significant
Scope 3 category in terms of size of emissions for the Construction sector – 61% of the 64 Construction companies
responding to the 2021 CDP climate change questionnaire on behalf of investors reported category 11 as “Relevant,calculated”, and it comprised 53% of total Scope 3 emissions and 49% of total Scope 1+2+3 emissions reported by
the sector. Category 2 did not comprise a significant proportion of emissions for the Construction sector according
to CDP 2021 data, but this could be reflective of the challenges associated with estimating embodied emissions ofbuildings.
Other Scope 3 categories that may be relevant to building developers are Scope 3 category 3 “Fuel-and-energyrelated activities” to account for well-to-tank and transmission and distribution losses from fuels and electricity
purchased, and Scope 3 category 4 “Upstream transportation and distribution” to account for emissions fromlogistics for developments (UK GBC, 2019:16). These categories were reported as ‘Relevant, calculated’ by amajority of Construction companies responding to CDP in 2021 but did not comprise a significant proportion of total
emissions reported by the sector.
Construction contractors should aim to reduce ‘upfront carbon’ (i.e. emissions from the materials production andconstruction phases of the lifecycle before the building begins to be used). Therefore category 1 “Purchased
goods and services” is relevant to construction contractors to account for upstream construction materials, andScope 3 category 2 “Capital goods” may also be relevant to account for the machinery used in construction (UKGBC:5). Category 1 was reported as “Relevant, calculated” by two thirds of Construction companies responding to
the 2021 CDP climate change questionnaire on behalf of investors, and it represented the second largest categoryof Scope 3 emissions, comprising 32% of total Scope 3 emissions and 30% of total Scope 1+2+3 emissions reportedby the sector.

Page 22 of 59@cdp | www.cdp.net

Reported Relevance of Scope 3 Categories - Construction Sector (64 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

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Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

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100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Construction Sector
End of life treatment of sold products
1.36%
Investments
1.05%
Use of sold products
49.23%

Other upstream categories
2.19%
Other downstream categories
0.44%
Scope 1
6.38%

Upstream transportation anddistribution
7.21%

Purchased goods andservices
29.59%

Scope 2
1.34%

Capital goods
1.23%

Page 24 of 59@cdp | www.cdp.net

EU: Electric Utilities
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 11: Use of sold products
 Category 3: Fuel-and-energy-related
activities
 Category 15: Investments
 Category 1: Purchased goods andservices Category 4: Upstream
Transportation and Distribution

Explanation of relevance & insights from CDP data
Depending on the utility’s activities, emissions associated with power generation may be accounted for in Scopes
1, 2, or 3 (SBTi, 2020:12).
For companies in the Electric Utilities sector that have a substantial share of fossil fuel power generation, Scope
3 is less significant because Scope 1 emissions typically represent a large share of a company’s carbon footprint(WBCSD, 2020:12).
However, when utilities have a gas retail business, the downstream use of the sold natural gas typically accounts
for a substantial share of their Scope 3 inventory. (WBCSD, 2020:13). Therefore, Scope 3 category 11 “Use ofsold products” is relevant to account for combustion emissions of natural gas sold to customers (SBTi, 2021:23);(WBCSD, 2020:13,15). Category 11 was calculated by fewer than half of the 155 Electric Utility companies
responding to the 2021 CDP climate change questionnaire on behalf of investors but comprised the largest
proportion of Scope 3 emissions reported by the sector – 41% of total Scope 3 emissions and 20% of total Scope
1+2+3 emissions.
Scope 3 category 3 “Fuel-and-energy-related activities” is also relevant for Electric Utility companies thatpurchase electricity and vertically integrated companies to account for the upstream generation andtransmission and distribution losses of electricity that is traded or purchased and sold to customers (SBTi,
2020:13,14); (WBCSD, 2020:13); (WRI, 2011:40); (SBTi, 2018:16). Emissions from upstream transportation of fossil
fuels are also material for electric utility companies (WBCSD, 2020:13). Category 3 was reported as “Relevant,calculated” by a majority of the Electric Utility companies responding to CDP in 2021 and was the second largest
Scope 3 category in terms of emissions reported by the sector, comprising 39% of total Scope 3 emissions and 19%
of total Scope 1+2+3 emissions.

Other Scope 3 categories that may be relevant for the Electric Utilities sector are Scope 3 category 1 “Purchased
goods and services”, to account for embodied carbon emissions associated with the acquisition or construction of
new power plants (WBCSD, 2020:13), and Scope 3 category 15 “Investments” to account for equity investments
in fossil fuel plants. (WBCSD, 2020:14). Categories 1 and 4 were commonly calculated by Electric Utilities
companies responding to CDP in 2021 but did not comprise a significant proportion of total emissions. Category 15,
however, was only calculated by 16% of companies but comprised 9% of total Scope 3 emissions and 4 of total
Scope 1+2+3 emissions reported by the sector.
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Reported Relevance of Scope 3 Categories - Electric Utilities Sector (155 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)
Relevant, calculated

Relevant, not yet calculated

Page 26 of 59

Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

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100%

Scope 3 Categories as % Total Scope 1+2+3 emissions - Electric Utilities Sector

Scope 2
1.26%

Scope 149.70%

Fuel-and-energy-related
activities (not included in Scope
1 or 2)18.92%

Other downstream categories
0.83%

Other upstream categories
0.68%
Investments
4.39%

Page 27 of 59

Purchased goods and services
2.20%

Use of soldproducts
19.94%
Upstream transportation anddistribution
2.07%@cdp | www.cdp.net

FS: Financial Services
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 15: Investments

Explanation of relevance & insights from CDP data
The Financial Services’ sector’s largest source of emissions come from its lending, investment, and insurance
underwriting activities, i.e., portfolio emissions, accounted under Scope 3 category 15, “Investments”. The
portfolio emissions of global financial institutions are on average over 700 times larger than direct emissions (CDP
2020: 35). Category 15 was reported as “Relevant, calculated” by only 37% of the 377 Financial Services companies
responding to the 2021 CDP climate change questionnaire on behalf of investors, but comprised over 99% of total
Scope 3 emissions and over 99% of total Scope 1+2+3 emissions reported by the sector.
Note that CDP requests Financial Services sector companies to report portfolio emissions in a FS-only module in
the CDP Corporate questionnaire:Module 12 Environmental Performance – FS. CDP has partnered with thePartnership for Carbon Accounting Financials (PCAF) to mainstream the assessment and reporting of portfolio
emissions. CDP has also produced a technical note which provides guidance on the methodologies used to
calculate portfolio emissions and other portfolio impact metrics, available here.

Page 28 of 59@cdp | www.cdp.net

Reported Relevance of Scope 3 Categories - Financial Services Sector (377 Companies)*
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

Not relevant, calculated

Not relevant, explanation provided

Not evaluated

Blank*For the Financial Services sector, relevancy data for Scope 3 category 15 was obtained from a separate question (C-FS14.1a / 12.1.1 in 2024) in a sector-specific module.

Page 29 of 59@cdp | www.cdp.net

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Financial Services Sector

Other downstream categories
0.02%

Scope 1
0.01%
Investments
99.84%

Scope 2
0.01%

Other upstream categories
0.11%*For the Financial Services sector, emissions data for Scope 3 category 15 was obtained from a separate question (C-FS14.1a / 12.1.1 in 2024) in a sector-specific module.

Page 30 of 59@cdp | www.cdp.net

FB: Food, Beverage, & Tobacco
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 1: Purchased goods andservices Category 9: Downstream
Transportation and Distribution
 Category 4: Upstream
Transportation and Distribution

Explanation of relevance & insights from CDP data
Food, Beverage, and Tobacco sector companies (i.e., processors) tend to have fewer emissions in Scope 1, butmore indirect Scope 3 emissions arising from their supply and distribution chains (TCFD, 2017:62).
Companies operating in the Food, Beverage, and Tobacco sector should primarily measure and report Scope 3
category 1 “Purchased goods and services” (TCFD, 2017:62); (CA100+, 2020:5); (WRI & WBCSD:10); (SBTi,
2018:16), (SBTi, 2021:23) to account for upstream land use change emissions from agricultural production.
Category 1 was reported as “Relevant, calculated” by 70% of the 162 Food, Beverage, and Tobacco companies
responding to the 2021 CDP climate change questionnaire on behalf of investors, and comprised a significant
proportion of the sector’s emissions – 77% of total Scope 3 emissions and 67% of total Scope 1+2+3 emissions
reported by the sector.
Food, Beverage, and Tobacco companies could also consider Scope 3 category 4 “Upstream Transportation
and Distribution”, and category 9 “Downstream Transportation and Distribution” relevant to account fortransport-related emissions within their supply and distribution chains. A majority of the Food, Beverage andTobacco companies responding to CDP in 2021 reported these categories as “Relevant, calculated”, but neither
comprised significant proportion of total emissions for the sector.

Page 31 of 59@cdp | www.cdp.net

Reported Relevance of Scope 3 Categories - Food, Beverage, & Tobacco Sector (162 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

Page 32 of 59

Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

Blank

100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Food, Beverage, & Tobacco Sector
Other downstream categories
2.08%

Scope 1
7.47%

Scope 2
5.10%

Other upstream categories
0.72%

End of life treatment of soldproducts
Use of sold products
1.71%
3.52%
Processing of sold products
2.77%
Downstream transportation anddistribution
3.63%
Upstream transportation anddistribution
3.16%
Fuel-and-energy-related
activities (not included in Scope
1 or 2)
1.26%

Page 33 of 59

Purchased
goods andservices
67.00%

Capital goods
1.56%@cdp | www.cdp.net

MM: Metals & Mining
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
Mining: Category 10: Processing of soldproducts
Processing Metals:
 Category 1: Purchased goods andservices

Explanation of relevance & insights from CDP data
Scope 3 emissions represent the largest source of GHG emissions from the mining sector, representing over two
thirds of total emissions (McKinsey, 2020).
The most relevant Scope 3 categories for Metals and Mining sector organizations depend upon the commodity
produced and the specific activities the organization is involved in. For eight minerals needed for clean energy
transitions, the emissions intensity per ton of metal content varies considerably, for both processing and mining(IEA, 2021:195). Note that the CDP Activity Classification System does not include coal mining, iron & steel making
and oil & gas extraction within the Metals and Mining sector activities.
Most mining companies’ Scope 3 emissions are downstream, for example from the processing of metals such asaluminum (Mining technology, 2021), and so Scope 3 category 10 “Processing of sold products” is the most
relevant Scope 3 category for mining companies (CA100+, 2020); (TPI, 2021). Although category 10 was reported
as “Relevant, calculated” by only 29% of the 86 Metals & Mining companies responding to the 2021 CDP climatechange questionnaire on behalf of investors, it comprised the largest proportion of emissions reported by the sector– 43% of total Scope 3 emissions and 40% of total Scope 1+2+3 emissions.

Emissions from Scope 3 category 1 “Purchased goods and services” are also very relevant to this sector,
representing over 50% of value chain emissions for some companies (Greene, 2017:5). Category 1 is most relevant
for metal processing companies, to account for the extraction of raw materials, manufacturing, electricity
generation consumed by upstream activities, land use change, and transportation of goods between suppliers.
Category 1 was reported as “Relevant, calculated” by 51% of Metals & Mining companies responding to CDP on
behalf of investors in 2021 and comprised a significant proportion of emissions – 35% of total Scope 3 emissions
and 32% of total Scope 1+2+3 emissions reported by the sector.

Page 34 of 59@cdp | www.cdp.net

Reported Relevance of Scope 3 Categories - Metals & Mining Sector (86 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

Page 35 of 59

Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

Blank

100%

Scope 3 Categories as % Total Scope 1+2+3 emissions - Metals & Mining Sector

Employee commuting
1.41%
Upstream transportation anddistribution
3.14%

Processing of soldproducts
39.66%

Use of sold products
7.69%

Fuel-and-energy-related
activities (not included in Scope
1 or 2)
2.70%
Capital goods
1.59%

Investments
2.61%
Other upstream categories
0.49%

Purchased
goods andservices
32.07%

Other downstream categories
0.61%

Scope 1
6.08%
Scope 2
1.95%

Page 36 of 59@cdp | www.cdp.net

OG: Oil & Gas
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 11: Use of sold products
 Category 1: Purchased goods andservices

Explanation of relevance & insights from CDP data
Companies in the Oil and Gas sector may operate at different stages of the value chain, such as in oil and gas
extraction, refining, petrochemical manufacturing, or in oil and gas pipelines and storage.
Wherever they operate in the value chain, a large proportion of an Oil and Gas company’s emissions are in Scope
3 category 11 “Use of sold products”, which often represents more emissions than Scope 1 and 2 combined(CA100+, 2020); (Greene, 2017:6); (SBTi, 2020:11) (IPIECA & API, 2016:20). Indeed, although only just over halfof the 94 Oil & Gas companies responding to the 2021 CDP climate change questionnaire on behalf of investors
calculated emissions for category 11, it comprised a significant majority of the sector’s emissions – 91% of total
Scope 3 emissions and 81% of total Scope 1+2+3 emissions.
Companies that do not operate in all stages of the value chain may need to purchase oil, gas, hydrogen and/or
petroleum products used as feedstocks, or need to outsource activities such as drilling. Scope 3 emissions fromthese purchases will be accounted for under Scope 3 category 1 “Purchased goods and services” (IPIECA &API, 2016:22); (SBTi, 2020:11). This category may be significant for some companies, though it is a small proportionof Scope 3 across the sector as a whole, comprising 4% of total Scope 3 emissions and 4% of total Scope 1+2+3
emissions reported by Oil & Gas companies responding to CDP on behalf of investors in 2021.

Page 37 of 59@cdp | www.cdp.net

Reported Relevance of Scope 3 Categories - Oil & Gas Sector (94 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

Page 38 of 59

Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

Blank

100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Oil & Gas Sector
Other upstream categories
0.61%

Other downstream categories
1.17%

Scope 1
9.90%
Use of soldproducts
80.85%

Scope 2
1.17%
Purchased goods andservices
3.59%
Fuel-and-energy-related activities(not included in Scope 1 or 2)
1.47%
Processing of sold products
1.24%

Page 39 of 59@cdp | www.cdp.net

PF: Paper & Forestry
Relevant Scope 3 categories (listed inorder of % share of total Scope 3*)
Forestry: Category 1: Purchased goods andservices Category 10: Processing of soldproducts
 Category 12: End of life treatment ofsold products
 Category 9: Downstream
Transportation and Distribution
Processors:
 Category 1: Purchased goods andservices Category 9: Downstream
Transportation and Distribution
 Category 4: Upstream
Transportation and Distribution*Relevant Scope 3 categories for eachactivity are listed in order of percentage
share of total Scope 3 emissions for the
Paper & Forestry sector as a whole (not forthe specific activity).

Explanation of relevance & insights from CDP data
The Paper and Forestry sector covers a diverse range of activities including logging, rubber farming, paper andwood product manufacturing, and wholesale of wood and paper products.
Upstream forestry companies involved in logging and rubber farming (from seedling production to harvesting oftimber) are likely to have predominantly Scope 1 emissions arising from site preparation, harvesting, and fertilization(where fertilizers are used) (Sonne, 2006:1445). Depending on the land management regime, Scope 1 emissions
may be over 80% of overall emissions (Sonne, 2006:1439).
Where fertilizer is used by forestry companies, Scope 3 category 1 “Purchased goods and services” should be
evaluated as its energy- and emission-intensive production makes it a key source of Scope 3 emissions for thesector (Sonne, 2006:1445). Consistent with the literature, category 1 was reported as “Relevant, calculated” by 72%of the 50 Paper & Forestry companies responding to the 2021 CDP climate change questionnaire on behalf ofinvestors, and it was the most significant Scope 3 category for the sector – comprising 35% of total Scope 3
emissions and 21% of total Scope 1+2+3 emissions.
The transport of forest products after harvesting can also be a significant source of Scope 3 emissions for forestry
companies (Timmermann and Dibdiakova, 2014:1606), therefore Scope 3 category 9 “Downstream
transportation and distribution” may be relevant to measure and report. Category 9 was calculated by aroundhalf of Paper & Forestry companies responding to CDP in 2021, but it did not comprise a significant proportion ofemissions for the sector.
Forestry companies may also wish to account for downstream processing and disposal in Scope 3 category 10“Processing of sold products”, and category 12 “End of life treatment of sold products”. Despite both being
reported as “Relevant, calculated” by fewer than 40% responding to CDP in 2021, categories 10 and 12 were thesecond largest Scope 3 categories for Paper & Forestry companies responding to CDP in terms of size. Category
10 comprised 15% of total Scope 3 emissions and 9% of total Scope 1+2+3 emissions, and category 12 comprised
19% of total Scope 3 emissions and 11% of total Scope 1+2+3 emissions reported by the sector.

Processors, such as fiber processors (i.e., paper manufacturing companies) tend to be impacted relatively less by
Scope 1 emissions, but more by indirect Scope 3 emissions arising from their supply and distribution chains. These
companies should therefore measure and report Scope 3 category 1 “Purchased goods and services” (TCFD,
Page 40 of 59@cdp | www.cdp.net

2017:62) to account for upstream emissions from land use change of forestry companies. Processors should also
consider Scope 3 category 4 “Upstream Transportation and Distribution”, and category 9 “Downstream
Transportation and Distribution” relevant to account for transport-related emissions within their supply anddistribution chains (TCFD, 2017:62). Category 4 “Upstream transportation and distribution” was reported as‘Relevant, calculated’ by almost three quarters of Paper & Forestry companies responding to CDP in 2021 andcomprised 8% of total Scope 3 emissions and 5% of total Scope 1+2+3 emissions reported by the sector

Reported Relevance of Scope 3 Categories - Paper & Forestry Sector (50 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)
Relevant, calculated

Relevant, not yet calculated

Page 41 of 59

Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

Blank

100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Paper & Forestry Sector
Other downstream categories
0.51%
Other upstream categories
0.60%

End of life treatment of sold products
11.27%

Scope 131.31%

Use of sold products
2.67%

Processing of sold products
9.07%
Downstream transportation anddistribution
2.97%
Purchased
goods andservices
20.67%

Upstream transportation anddistribution
4.96%
Fuel-and-energy-related
activities (not included in Scope
1 or 2)
4.76%

Page 42 of 59

Scope 2
9.97%

Capital goods
1.23%@cdp | www.cdp.net

RE: Real Estate
Relevant Scope 3 categories (listed inorder of % share of total Scope 3*)
Building developers: Category 2: Capital Goods
 Category 3: Fuel and energy-related
activities
 Category 11: Use of sold products
 Category 4: Upstream transportationand distribution
 Category 12: End of life treatment ofsold products
Building owners:
 Category 2: Capital Goods
 Category 13: Downstream leased
assets Category 1: Purchased goods andservices Category 3: Fuel and energy-related
activities
REITs (that do not own real estate): Category 15: Investments*Relevant Scope 3 categories for eachactivity are listed in order of percentage
share of total Scope 3 emissions for theReal Estate sector as a whole (not for the
specific activity).

Explanation of relevance & insights from CDP data
Scope 3 emissions on average contribute over 85% of a commercial Real Estate company’s entire footprint (UKGBC, 2019:8).
Building developers should primarily measure and report Scope 3 category 2 “Capital Goods” to account for
the embodied emissions of new buildings (e.g., construction materials such as steel and concrete) and Scope 3
category 11 “Use of sold products2 to account for the expected operational emissions from any buildings sold.
Scope 3 category 12, “End of life treatment of sold products”, is also relevant for building developers toaccount for end of life emissions for any buildings sold (UK GBC, 2019:16-19). Category 2 was the most significant
Scope 3 category reported by the 156 Real Estate companies responding to the 2021 CDP climate change
questionnaire on behalf of investors. Despite only being reported as “Relevant, calculated” by 35% of companies,
category 2 comprised 52% of total Scope 3 emissions and 49% of total Scope 1+2+3 emissions reported by thesector. Categories 11 and 12, however, were rarely found relevant or calculated by the sector and therefore
comprised a small proportion of total emissions reported.
Other Scope 3 categories that may be relevant to building developers are Scope 3 category 3 “Fuel and energyrelated activities” to account for well-to-tank and transmission and distribution losses from fuels and electricity
purchased, and Scope 3 category 4 “Upstream transportation and distribution” to account for emissions fromlogistics for developments (UK GBC, 2019:16). Category 3 was reported as relevant by over half of Real Estatecompanies responding to CDP in 2021, but neither category 3 nor 4 comprised a significant proportion of emissions
for the sector.
Building owners should consider Scope 3 category 13, “Downstream leased assets” relevant to account for
the emissions from the assets leased to other organizations (e.g. energy use in leased spaces) (UK GBC, 2019:19).
Scope 3 category 1 “Purchased goods and services”, may also be relevant to account for facilities management
and contractors. Category 2 “Capital Goods” and category 3 “Fuel-and-energy-related activities” may also be
relevant to building owners (UK GBC, 2019:16). Category 13 was reported as “Relevant, calculated” by half of theReal Estate companies responding to CDP on behalf of investors and was the second most significant category interms of size – comprising 27% of total Scope 3 emissions and 25% of total Scope 1+2+3 emissions reported by
the sector. Category 1 was reported as “Relevant, calculated” by 52% of companies and accounted for 10.5% of
total Scope 3 emissions and 9.8% of total Scope 1+2+3 emissions reported by the sector.

Page 43 of 59@cdp | www.cdp.net

Real Estate Investment Trusts (REITs) should generally consider the same Scope 3 categories as building owners
relevant. However, REITs that do not own real estate directly, but only finance it, should consider Scope 3 category
15 “Investments” relevant. Category 15 was reported as “Relevant, calculated” by just 6% of Real Estate companies
responding to CDP on behalf of investors in 2021, and comprised less than 1% of both total Scope 3 emissions andtotal Scope 1+2+3 emissions reported by the sector.

Reported Relevance of Scope 3 Categories - Real Estate Sector (156 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)
Relevant, calculated

Relevant, not yet calculated

Page 44 of 59

Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

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100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Real Estate Sector
Franchises
2.18%

Use of sold products
1.02%
Waste generated in operations
1.39%

Downstream
leased assets
24.82%

Fuel-and-energy-related
activities (not included in Scope
1 or 2)
3.23%

Other upstream categories
1.14%
Other downstream categories
1.12%
Scope 1
1.80%
Scope 2
4.79%

Purchased goods andservices
9.76%

Capital goods
48.74%

Page 45 of 59@cdp | www.cdp.net

ST: Steel
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 1: Purchased goods andservices Category 11: Use of sold products
 Category 10: Processing of soldproducts
 Category 12: End of life treatment ofsold products

Explanation of relevance & insights from CDP data
The basic processes of steelmaking are very energy and material-intensive, making up almost 90% of final energy
and material consumption (Carmona et al., 2019:894). For this reason, Scope 1 and 2 emissions are typically larger
than Scope 3 emissions in the Steel sector (ResponsibleSteel, 2020:44). However, some Scope 3 categories are
relevant to the Steel sector.
Scope 3 category 1 “Purchased good and services” represents the majority of the Steel sector’s Scope 3
emissions (Mission Possible Partnership, 2021:13). Steel companies should measure and report this category intheir inventory to account for the upstream emissions from the iron ore value chain and fossil fuel inputs to thesteelmaking process (Mission Possible Partnership, 2021:13). Consistent with the literature, 81% of the 156 Steelcompanies responding to the 2021 CDP climate change questionnaire on behalf of investors reported category 1
as “Relevant, calculated” and it comprised the largest proportion of Scope 3 emissions for the sector – comprising
30% of total Scope 3 emissions and 8.1% of total Scope 1+2+3 emissions reported by the sector.
Scope 3 category 10 “Processing of sold products”, category 11 “Use of sold products” and category 12“End of life treatment of sold products” may also be relevant to Steel companies, to account for the downstream
manufacturing, use, and end of life treatment of steel (Mission Possible Partnership, 2021:13). In particular, Steelcompanies may have a large influence on potential emissions reductions in category 12 through material
recirculation strategies to increase steel reuse and scrap recovery (Mission Possible Partnership, 2021:14). Fewerthan a third of Steel companies responding to CDP in 2021 reported categories 10, 11 and 12 as “Relevant,calculated”. Despite this, category 11 comprised a significant proportion of Scope 3 emissions reported by the sector– 29% Scope 3 emissions and 7.9% of total Scope 1+2+3 emissions.

Page 46 of 59@cdp | www.cdp.net

Reported Relevance of Scope 3 Categories - Steel Sector (37 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

Page 47 of 59

Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

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100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Steel Sector
Other downstream categories
0.40%
Other upstream categories
0.86%
Investments
1.76%
Use of sold products
7.90%
Processing of sold products
2.37%

Scope 166.94%

Downstream transportation anddistribution
1.24%

Upstream transportation anddistribution
1.47%
Fuel-and-energy-related activities(not included in Scope 1 or 2)
3.33%
Purchased goods
and services
8.09%

Page 48 of 59

Scope 25.65%

@cdp | www.cdp.net

TO: Transport OEMS
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 11: Use of sold products
 Category 1: Purchased goods andservices

Explanation of relevance & insights from CDP data
Transport is responsible for 24% of global CO2 emissions and most of the global fleet of road vehicles, ships andplanes are fossil fuel powered (IEA Data browser).
Companies that manufacture transport equipment (i.e., companies that work in vehicle manufacturing, shipbuilding,aerospace etc.) should consider Scope 3 category 11 “Use of sold products” relevant to account for theemissions of the products they sell to the end customers (SBTi, 2021:23); (CA100+, 2020:5); (SBTi, 2018:16).
Indeed, three quarters of the 48 Transport OEM companies responding to the 2021 CDP climate change
questionnaire on behalf of investors reported category 11 as “Relevant, calculated”, and it comprised the majorityof the sector’s emissions – 86% of total Scope 3 emissions and 84% of total Scope 1+2+3 emissions.
Scope 3 category 1 “Purchased goods and services” is also likely to be relevant to Transport OEMs to accountfor upstream material extraction, although it is likely to be far less significant in terms of size than category 11 (SBTi,
2018:16). Category 1 was the second largest Scope 3 category for Transport OEM companies responding to CDP
in 2021 in terms of size – 65% of companies reported it as “Relevant and calculated” and it comprised 11.2% of
total Scope 3 emissions and 11.0% of total Scope 1+2+3 emissions reported by the sector.

Page 49 of 59@cdp | www.cdp.net

Reported Relevance of Scope 3 Categories - Transport OEMS Sector (48 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

Page 50 of 59

Not relevant, calculated

Not relevant, explanation provided

Not evaluated@cdp | www.cdp.net

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100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Transport OEMS Sector

Other upstream categories
1.68%
Other downstream categories
1.30%

Scope 1
0.78%
Use of sold products
84.12%

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Purchased goods
and services
10.95%

Scope 2
1.18%

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TS: Transport Services
Relevant Scope 3 categories (listed inorder of % share of total Scope 3)
 Category 4: Fuel and energy-related
activities
 Category 3: Upstream transportationand distribution
 Category 1: Purchased goods andservices

Explanation of relevance & insights from CDP data
The Transport Services sector has a strong reliance on oil-based fuels (ACT, 2021:7), and over 53% of primary oil
consumption in 2010 was used to meet total transport energy demand (IPCC, 2014:608). The majority of emissions
therefore lie in Scope 1 when these fuels are combusted in stationary or mobile equipment (e.g. vehicles, vessels,
aircraft, locomotives, generators) and/or buildings associated with logistics sites (e.g. warehouses) ( Smart Freight
Centre, 2021:16 ;IPCC, 2014:608; Hill et al., 2020:106). However, Scope 3 is also of relevance to this sector,
particularly to account for upstream fuel extraction, the inputs to vehicle production, and transportation.
Companies in the Transport Services (i.e., logistics) sector should measure and report Scope 3 category 1,“Purchased goods and services” to account for the emissions from the production of vehicles. This is especially
important for electrified forms of transport, as the proportion of lifetime emissions from manufacturing tends to belarger (Hill et al., 2020:106-107). Fewer than half of the 117 Transport Services companies responding to the 2021
CDP climate change questionnaire on behalf of investors reported category 1 as “Relevant, calculated”, and it
comprised 18% of total Scope 3 emissions and 6% of total Scope 1+2+3 emissions reported by the sector.
Scope 3 category 3, “Fuel-and-energy-related activities” will also be relevant to Transport Services companies,
forming the second-largest category of impact for road vehicles (Hill et al. 2020:106). Measuring this category willaccount for the emissions from the extraction, production and transportation of the fuels used combusted in Scope
1 (i.e., petrol, diesel, and biofuel) (Smart Freight Centre, 2021:16). Just over half of Transport Services companies
responding to CDP in 2021 reported category 3 as “Relevant, calculated”, and it comprised the second largest
category of Scope 3 emissions in terms of size - 24% of total Scope 3 emissions and 8% of total Scope 1+2+3
emissions reported by the sector.
Finally, Scope 3 category 4 “Upstream transportation and distribution” should be measured and reported(SBTi, 2021:23) to account transportation emissions required to move goods from suppliers to the reporting
company (Smart Freight Centre, 2021:16). Despite only 35% Transport Services companies responding to CDP in
2021 reporting category 3 as “Relevant, calculated”, it comprised the largest proportion of Scope 3 emissions forthe sector – 32% of total Scope 3 emissions and 10% of total Scope 1+2+3 emissions.

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Reported Relevance of Scope 3 categories - Transport Services Sector (117 Companies)
0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Purchased goods and services
Capital goods
Fuel-and-energy-related activities (not included in Scope 1 or 2)
Upstream transportation and distribution
Waste generated in operations
Business travel
Employee commuting
Upstream leased assets
Downstream transportation and distribution
Processing of sold products
Use of sold products
End of life treatment of sold products
Downstream leased assets
Franchises
Investments
Other (upstream)
Other (downstream)

Relevant, calculated

Relevant, not yet calculated

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Not relevant, calculated

Not relevant, explanation provided

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Blank

100%

Scope 3 Categories as % Total Scope 1+2+3 Emissions - Transport Services Sector
Other downstream categories
1.62%

Other upstream categories
1.01%
Use of sold products
2.57%
Upstream transportation anddistribution
10.27%

Scope 164.34%

Fuel-and-energy-related
activities (not included in Scope
1 or 2)
7.86%
Capital goods
3.45%
Purchased goods and services
5.78%

Page 54 of 59

Scope 23.10%

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8April%2026%29_0.pdf .

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Appendix 1: Scope 3 Category Descriptions
Table from GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (WRI &WBCSD, 2011: 34-37). Categories 1-8 are upstream Scope 3 categories, whilst categories 9-15 aredownstream Scope 3 categories.
Category
1. Purchased goods
and services

Category description
Extraction, production, and transportation of
goods and services purchased or acquiredby the reporting company in the reporting
year, not otherwise included in categories
2-8.
2. Capital goods
Extraction, production, and transportation ofcapital goods purchased or acquired by thereporting company in the reporting year.
3. Fuel-and-energy- Extraction, production, and transportation ofrelated activities (not fuels and energy purchased or acquired byincluded in Scope 1 the reporting company in the reporting year,
or Scope 2)
not already accounted for in Scope 1 or
Scope 2, including:a. Upstream emissions of purchased fuels(extraction, production, and transportationof fuels consumed by the reporting
company).
b. Upstream emissions of purchased
electricity (extraction, production, andtransportation of fuels consumed in thegeneration of electricity, steam, heating,and cooling consumed by the reporting
company).
c. Transmission and distribution (T&D)
losses (generation of electricity, steam,heating and cooling that is consumed (i.e.,lost) in a T&D system) – reported by end
user.

Minimum boundary
All upstream (cradle-to-gate)
emissions of purchased goods andservices.

All upstream (cradle-to-gate)
emissions of purchased capital
goods.
a. For upstream emissions ofpurchased fuels: All upstream(cradle-to-gate) emissions ofpurchased fuels (from raw material
extraction up to the point of, but
excluding combustion).
b. For upstream emissions ofpurchased electricity: All upstream(cradle-to-gate) emissions ofpurchased fuels (from raw material
extraction up to the point of, but
excluding, combustion by a power
generator).
c. For T&D losses: All upstream(cradle-to-gate) emissions of energy
consumed in a T&D system,
including emissions from combustiond. For generation of purchased
electricity that is sold to end users:
Emissions from the generation ofpurchased energy.

d. Generation of purchased electricity thatis sold to end users (generation ofelectricity, steam, heating, and cooling thatis purchased by the reporting company andsold to end users) – reported by utility
company or energy retailer only.
4. Upstream
transportation anddistribution

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Transportation and distribution of products
purchased by the reporting company in thereporting year between a company’s tier 1
suppliers and its own operations (invehicles and facilities not owned orcontrolled by the reporting company).

The Scope 1 and Scope 2 emissionsof transportation and distribution
providers that occur during use ofvehicles and facilities (e.g., fromenergy use).
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Category

5. Waste generated
in operations

Category description
Transportation and distribution services
purchased by the reporting company in thereporting year, including inbound logistics,
outbound logistics (e.g., of sold products),
and transportation and distribution between
a company’s own facilities (in vehicles andfacilities not owned or controlled by thereporting company).
Disposal and treatment of waste generated
in the reporting company’s operations in thereporting year (in facilities not owned orcontrolled by the reporting company).

Minimum boundary
Optional: The life cycle emissions
associated with manufacturing
vehicles, facilities, or infrastructure.

The Scope 1 and Scope 2 emissionsof waste management suppliers that
occur during disposal or treatment
Optional: Emissions fromtransportation of waste.

6. Business travel

Transportation of employees for businessrelated activities during the reporting year(in vehicles not owned or operated by thereporting company).

The Scope 1 and Scope 2 emissionsof transportation carriers that occur
during use of vehicles (e.g., fromenergy use).
Optional: The life cycle emissions
associated with manufacturing
vehicles or infrastructure.

7. Employee
commuting

8. Upstream leased
assets

9. Downstream
transportation anddistribution

10. Processing ofsold products
Page 58 of 59

Transportation of employees between theirhomes and their worksites during thereporting year (in vehicles not owned or
operated by the reporting company).

The Scope 1 and Scope 2 emissionsof employees and transportation
providers that occur during use ofvehicles (e.g., from energy use)

Operation of assets leased by the reporting
company (lessee) in the reporting year andnot included in Scope 1 and Scope 2 –reported by lessee.

Optional: Emissions from employee
teleworking.
The Scope 1 and Scope 2 emissionsof lessors that occur during thereporting company’s operation ofleased assets (e.g., from energy use)

Transportation and distribution of products
sold by the reporting company in thereporting year between the reporting
company’s operations and the end
consumer (if not paid for by the reporting
company), including retail and storage (invehicles and facilities not owned orcontrolled by the reporting company).
Processing of intermediate products sold in
the reporting year by downstream
companies (e.g., manufacturers).

Optional: The life cycle emissions
associated with manufacturing or
constructing leased assets
The Scope 1 and Scope 2 emissionsof transportation providers,
distributors, and retailers that occur
during use of vehicles and facilities(e.g., from energy use).
Optional: The life cycle emissions
associated with manufacturing
vehicles, facilities, or infrastructure.
The Scope 1 and Scope 2 emissionsof downstream companies that occur.
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CategoryCategory description

11. Use of soldproducts

End use of goods and services sold by thereporting company in the reporting year.

12. End-of-life
treatment of soldproducts

Waste disposal and treatment of products
sold by the reporting company (in thereporting year) at the end of their life.

13. Downstream
leased assets

Operation of assets owned by the reporting
company (lessor) and leased to otherentities in the reporting year, not included in
Scope 1 and Scope 2 – reported by lessor.

14. Franchises

15. Investments

Page 59 of 59

Operation of franchises in the reporting
year, not included in Scope 1 and Scope 2– reported by franchisor.

Operation of investments (including equity
and debt investments and project finance)in the reporting year, not included in Scope
1 or Scope 2.

Minimum boundary
during processing (e.g., from energyuse).
The direct use-phase emissions ofsold products over their expected
lifetime (i.e., the scope 1 and scope 2
emissions of end users that occur
from the use of: products that directly
consume energy (fuels or electricity)during use; fuels and feedstocks; andGHGs and products that contain orform GHGs that are emitted during
use).
Optional: The indirect use-phaseemissions of sold products over their
expected lifetime (i.e., emissions
from the use of products thatindirectly consume energy (fuels orelectricity) during use).
The Scope 1 and Scope 2 emissionsof waste management companies
that occur during disposal ortreatment of sold products.
The Scope 1 and Scope 2 emissionsof lessees that occur during
operation of leased assets (e.g., fromenergy use).
Optional: The life cycle emissions
associated with manufacturing or
constructing leased assets.
The Scope 1 and Scope 2 emissionsof franchisees that occur during
operation of franchises (e.g., fromenergy use).
Optional: The life cycle emissions
associated with manufacturing or
constructing franchises.
See the description of category 15(Investments) in section 5.5 for therequired and optional boundaries.

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