Persefoni’s post: “Upstream vs Downstream: Breaking Down Scope 3” explains the difference between upstream and downstream emissions; depicts graphically and describes each of the 15 categories of Scope 3 emissions relative to the upstream/downstream classification; and provides a simple decision tree to help analyze particular emissions activities that may not clearly appear to be upstream or downstream. The post further provides examples of upstream and downstream activities for the Financial Services and Oil & Gas sectors and guidance on how to simplify the emissions measurement process.
See our recent report: “Emissions Measurement: Scope 1, 2, 3 and 4?” and “Most Large Companies Disclose Scopes 1 & 2 (Not Scope 3) GHG Emissions” and additional resources on our Climate Risk & Disclosure page. This post first appeared in the weekly Society Alert!