Scope 3.5: Waste generated in operations
Learn how the Greenhouse Gas (GHG) Protocol defines Scope 3.5 emissions, how the protocol recommends calculating them and how they are actually calculated in Climate Reporting
How are Scope 3.5 emissions defined in the GHG Protocol?
Scope 3.5 covers emissions from the treatment and disposal of waste generated by a company’s operations, but handled by third-party service providers. It includes all future emissions associated with the waste generated during the reporting year. Waste treatment methods may include landfill disposal, incineration, composting, etc.
Only waste treatment in facilities owned or operated by third parties is included in Scope 3.5. Waste treatment at facilities owned or controlled by the reporting company is accounted for in Scope 1 and Scope 2. Treatment of waste generated in operations is categorised as an upstream scope 3 category because waste management services are purchased by the reporting company.
How does the GHG Protocol recommend calculating Scope 3.5 emissions?
Companies may use the following methods to calculate Scope 3.5 emissions, listed from highest to lowest accuracy: supplier-specific, waste-type-specific or average-data method.
- Supplier-specific method
- This method involves collecting fuel and energy use or Scope 1 and Scope 2 emissions data directly from waste treatment companies and allocating the relevant share of the emissions to the reporting company based on the waste it generates.
- Possible activity data includes:
- Mass or volume of waste generated in operations
- Scope 1 and Scope 2 emissions generated by the waste treatment company that are attributable to the waste collected from the reporting company.
- Possible data sources can include:
- Supplier (questionnaire, yearly reports)
- Emission factors needed:
- No emission factors required since the reporting company collects emissions data from waste treatment companies.
- Waste-type-specific method
- This method involves multiplying primary activity data (measured mass or volume of different types of wastes and their treatment methods) with industry-average emission factors.
- Possible activity data includes:
- Waste produced (e.g., tonne/ cubic meter) and type of waste generated in operations (e.g., cardboard, plastic etc.)
- For each waste type, specific waste treatment method applied (e.g., landfilled, incinerated, recycled etc.)
- Possible data sources can include:
- Utility bills (since many waste operators charge for waste disposal by method used, disposal method can be identified on the utility bill).
- IT systems
- Emission factors needed:
- Average waste treatment specific emission factors based on both the type of waste (cardboard, food-waste) and the treatment method used (e.g., landfill, incineration, or recycling). The emission factors should include end-of-life processes only.
- Average-data method
- This method involves multiplying secondary activity data (estimated mass of waste going to each treatment method) by industry-average emission factors for each waste treatment method.
- Possible activity data includes:
- Total mass of waste generated in operations
- Proportion of this waste being treated by different methods (e.g., percent landfilled, incinerated, recycled)
- Possible data sources can include:
- Utility bills (since many waste operators charge for waste disposal by method used, disposal method can be identified on the utility bill).
- IT systems
- 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 3.5 emissions calculated in Climate Reporting?
Climate Reporting currently does not support Scope 3.5.
How are Scope 3.5 emissions displayed in Climate Reporting ?
App
Climate Reporting currently does not support Scope 3.5.
Report
Climate Reporting currently does not support Scope 3.5.