Category 15: Investments
Emissions associated with the reporting company's equity investments, debt investments, and project finance.
In brief
Scope 3 Category 15 covers emissions associated with a company's equity investments, debt investments, and project finance that are not already included in Scope 1 or Scope 2. This category applies to investors and companies providing financial services, and the boundary is calculated from the investee's or project's Scope 1 and Scope 2 emissions, proportional to the company's share of equity, debt, or financing.
GHG Protocol Reference
The following content is extracted from the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard.
View original GHG Protocol Standard (PDF)Selko Emissions
Category 15 covers emissions from the operation of investments not included in Scope 1 or 2. Highly relevant for financial institutions and investors.
Emission Factor Methods
Investment-specific
Financed emissions from investee companies
Average-data
Sector-based emission factors per € invested
Methods range from primary data (left) to modeled estimates (right)
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