Category 2: Capital Goods
Upstream emissions from the production of capital goods purchased or acquired by your company.
In brief
Scope 3 Category 2 covers upstream (cradle-to-gate) emissions from the production of capital goods a company purchases, such as machinery, equipment, buildings, and vehicles. Capital goods are long-lived final products treated as fixed assets in financial accounting, and their emissions are accounted for in the year of acquisition rather than depreciated over time.
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 2 covers emissions from purchased capital goods such as equipment, machinery, buildings, and vehicles. Capital goods are often a significant but intermittent source of emissions, as major purchases may occur irregularly.
Emission Factor Methods
Supplier-specific
LCA data or product carbon footprints from equipment manufacturers
Spend-based
Based on CAPEX spend and EEIO emission factors
Methods range from primary data (left) to modeled estimates (right)
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