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Retailers can also use the ENERGY STAR Scope 3 Use of Sold Products Analysis Tool V1.0 (XLSM) to benchmark and project corporate Scope 3 greenhouse gas emissions associated with the use of sold products. (pdf) The emissions sources covered include: travel to and from an event, emissions from hotel stays by attendees, and emissions from the event or conference venue. Guidance for calculating scope 3 emissions resulting from events (e.g., sporting events, concerts) and conferences (e.g., business meetings, exhibits, conventions).The Scope 3 Evaluator tool to help organizations screen scope 3 emissions categories to identifying focus areas.Guidance for Calculating Scope 3 Emissions for each category, including guidance on required data, data collection methods, and quantification methods.The GHG Protocol also provides the following additional scope 3 resources: The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard presents details on all scope 3 categories and requirements and guidance on reporting scope 3 emissions. Source: WRI/WBCSD Corporate Value Chain (Scope 3) Accounting and Reporting Standard (pdf), page 5. Overview of GHG Protocol scopes and emissions across the value chain The organization may also be able to influence its suppliers or choose which vendors to contract with based on their practices.įor a complete description of all scope 3 categories and quantification methods, see the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard.
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Although these emissions are not under the organization’s control, the organization may be able to impact the activities that result in the emissions. In addition, because scope 3 emission sources may represent the majority of an organization’s GHG emissions, they often offer emissions reduction opportunities.
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However, more organizations are reaching into their value chain to understand the full GHG impact of their operations. Scope 3 emission sources include emissions both upstream and downstream of the organization’s activities.Īccording to the GHG Corporate Protocol, all organizations should quantify scope 1 and 2 emissions when reporting and disclosing GHG emissions, while scope 3 emissions quantification is not required. Scope 3 emissions fall within 15 categories, though not every category will be relevant to all organizations. Scope 3 emissions, also referred to as value chain emissions, often represent the majority of an organization’s total GHG emissions. The scope 3 emissions for one organization are the scope 1 and 2 emissions of another organization. Scope 3 emissions include all sources not within an organization’s scope 1 and 2 boundary. Scope 3 emissions are the result of activities from assets not owned or controlled by the reporting organization, but that the organization indirectly impacts in its value chain.