Unified Metrics Library - GHG emissions - Scope 3
"Greenhouse gas emissions" are emissions in terms of tonnes of CO2 equivalent of carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), nitrogen trifluoride (NF3) and sulphur hexafluoride (SF6).
"Scope 3 carbon emissions", namely all indirect emissions that are not covered by Scope 1 and Scope 2 that occur in the value chain of the reporting company, including both upstream and downstream emissions, in particular for sectors with a high impact on climate change and its mitigation.
Scope 3 emissions are a consequence of the activities of the company, but occur from sources not owned or controlled by the company. Some examples of scope 3 activities are extraction and production of purchased materials; transportation of purchased fuels; and use of sold products and services.
EU regulation 2018/842, Article 3. Definitions. (1).
Scope 3 Greenhouse gas emissions
EU regulation 2016/1011. Annex III. (1) (e) (iii).
GHG Protocol. Page 27