Scope 3.12: End of life treatment of sold products
Learn how the Greenhouse Gas (GHG) Protocol defines Scope 3.12 emissions, how the protocol recommends calculating them and how they are actually calculated in Climate Reporting
How are Scope 3.12 emissions defined in the GHG Protocol?
Scope 3.12 covers emissions from the disposal and treatment of products sold by the reporting company, once these products reach the end of their useful life. This includes emissions from waste processing activities such as landfill operations, incineration, composting, and recycling.
Scope 3.12 differs from Scope 3.5 (Waste disposal and treatment from operations), which includes emissions from waste the company itself generates during its operations and sends outside for treatment. Scope 3.5 is classified as an “upstream” category, whereas Scope 3.12 is categorised as a “downstream” category since it consists of emissions that result from the disposal and treatment of products sold, which takes place after the product has been manufactured.
How does the GHG Protocol recommend calculating Scope 3.12 emissions?
The emissions from downstream end-of-life treatment of sold products should follow the calculation methods in Scope 3.5 (Waste generated in operations), with the difference that instead of collecting data on total mass of waste generated in operations, companies should collect data on total mass of sold products (and packaging) from the point of sale by the reporting company through the end of life after use by consumers.
The major difference between calculating upstream and downstream emissions of waste treatment is likely to be the availability and quality of waste activity data. Whereas the reporting company likely has specific waste type and waste treatment data from its own operations, this information is likely to be more difficult to obtain for sold products.
Companies will typically use the average-data method because it is the method for which the necessary data is most likely to be readily available.
- Average-data method
- This method involves multiplying secondary activity data (estimated mass of waste going to each treatment method after consumption) by industry-average emission factors for each waste treatment method.
- Possible activity data includes:
- Total mass of sold products and packaging from the point of sale by the reporting company to the end-of-life after consumer use (e.g., packaging used to transport products through to the point of retail and any packaging that is disposed of prior to the end-of-life of the final product)
- Proportion of this waste being treated by different methods (e.g., percent landfilled, incinerated, recycled)
- Possible data sources can include:
- Internal data or research on how company products are treated after consumption
- Specific government directives on waste treatment of certain products (e.g., the European Union’s “Waste Electrical and Electronic Equipment Directive”)
- Industry associations or organizations that have conducted research into consumer disposal patterns of specific products
- Average data on waste treatment from the point that the products are sold by the reporting company through to the end of life after consumer use.
- Emission factors needed:
- Average waste-treatment-specific emission factors based on treatment method used. The emission factors should include end-of-life processes only.
How are Scope 3.12 emissions calculated in Climate Reporting?
Climate Reporting currently does not support Scope 3.12.
How are Scope 3.12 emissions displayed in Climate Reporting?
App
Climate Reporting currently does not support Scope 3.12.
Report
Climate Reporting currently does not support Scope 3.12.