Category 10: Processing of Sold Products
Emissions from the processing of intermediate products sold by the reporting company by downstream companies.
In brief
Scope 3 Category 10 covers emissions from the further processing of intermediate products a company sells, occurring later in the value chain, for example at manufacturers. Intermediate products require further transformation or inclusion in another product before end use, and the boundary includes the Scope 1 and Scope 2 emissions of downstream companies that occur during that processing.
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 10 includes emissions from processing of intermediate products sold by your company by third parties (e.g., manufacturers using your materials).
Emission Factor Methods
Site-specific
Actual processing data from downstream processors
Average-data
Industry average processing emissions
Methods range from primary data (left) to modeled estimates (right)
Related content
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Read moreScope 3 cat. 12: End-of-life treatment
Emissions from waste disposal and treatment of the products you sell at the end of their life.
Read moreWhat are Scope 1, 2 and 3 emissions?
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Read moreReady to make progress?
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