Key highlights of the Scope 3 Accounting Guide:
- Applicable Scope 3 Categories: The guide will help retailers understand which emissions sources are most relevant to the DIY sector and how to prioritise them.
- Embodied emissions from products purchased for resale (Scope 3 Category 1): Purchased goods and services are usually the largest or second-largest emission source for retailers. The guide explains different methods for calculating these emissions, how to develop the accuracy of data, and other important considerations.
- In-life emissions from sold energy-consuming products (Scope 3 Category 11): On average, the use of sold products accounts for 26% of Scope 3 emissions for DIY retailers. The guide provides information on understanding emission sources and calculating their lifetime energy consumption.
- Scope 3 target setting: Decarbonisation targets are a powerful way for organisations to kick-start action and make progress in reducing their GHG emissions. Guidance is given on how DIY retailers can set suitable Scope 3 targets.
- Tools to help with Scope 3 accounting and data collection.
Supporting documents
Scope+3+Accounting+Guide-12.pdf
(5.37 MB)