목적 (Purpose)
Defines how the upstream emissions of fuels/energy and transmission losses — not counted in Scope 1·2 — are calculated.
산정 방법 (Method)
Category 3 is average-data, computed from the company's Scope 1·2 energy use across three activities: Activity A (fuel well-to-tank: fuel × upstream factor), Activity B (electricity well-to-tank: electricity × upstream factor; self-procured PPA/REC excluded), and Activity C (transmission & distribution losses), computed either as electricity × loss rate × grid factor or as electricity × a single T&D factor.
T&D Cut-off
Electricity whose Scope 2 calculation already includes T&D-loss emissions is excluded from Category 3 Activity C to avoid double-counting the same loss. The exclusion is applied at read time and does not alter stored values.
Basis & Standards
표준 정본: GHG Protocol 및 Scope 분류 기준. Basis: Scope 3 TG Cat 3 (upstream + T&D, avoiding Scope 2 overlap), with IPCC/IEA data.
관련 문서 (Related)
- Scope 3 Categories Overview
- Scope 1·2 Emissions Calculation Methodology — the Scope 1·2 energy calculation
- Emission Factors