Scope 3 emissions represent 70–90% of most business carbon footprints, yet they're the most misunderstood and difficult to measure. This guide explains how to measure the most common Scope 3 categories for UK businesses using GHG Protocol methodology and DEFRA emission factors.
Scope 3 covers all indirect emissions in your value chain not covered by Scope 1 (direct) or Scope 2 (purchased energy). The GHG Protocol defines 15 categories, split into upstream (1–8) and downstream (9–15). Most UK SMEs focus on 4–7 material categories.
For deliveries: request weight, distance, and vehicle type from logistics providers. For waste: collect waste transfer notes showing tonnage by waste stream. For business travel: use expense reports and booking systems. For commuting: employee surveys with postcode and transport mode data.
All indirect emissions in your value chain not covered by Scope 1 or 2. Typically 70–90% of total footprint.
15 categories defined by GHG Protocol. Most SMEs report 4–7 material categories.
No. Report material categories and explain exclusions.
Indicative pricing (UK SMEs, +VAT, one-off): The Carbon Stamp's Carbon Impact Report (Scope 1, 2 and material Scope 3 baseline) ranges from £895+VAT for businesses with 1–2 employees to £3,995+VAT for 151–250 employees. The Procurement-Ready Package — a PPN 006-compliant Carbon Reduction Plan delivered alongside the same Scope 1, 2 and 3 carbon footprint — ranges from £1,095+VAT for 1–2 employees to £4,195+VAT for 151–250 employees. Verified Gold Standard or Verra VCS offset credits are sourced at approximately £7/tCO₂e+VAT for ISO 14068 carbon neutrality. Live pricing is published at https://thecarbonstamp.com/pricing.