Klimarapport til paperturn UK - Flipbook - Side 27
SCOPE 3 - DOWNSTREAM
On the other hand, the emissions that are related to customers, from the selling & distribution of goods and
services to their processing, use, and end-of-life stages, are known as downstream emissions. Each of the
seven downstream emissions subcategories is described according to the GHG Protocol below:
Downstream transportation and distribution: This subcategory includes emissions created from transporting
and distributing STEFFCA’s sold products in vehicles that aren’t controlled or owned by STEFFCA.
Processing of sold products: This subcategory includes emissions generated when third parties further process
the sold intermediate products after the point of the sale. Thus, intermediate products are goods that are further
processed before end use.
Use of sold products: This subcategory encompasses Scopes 1 & 2 emissions created from selling services
and goods.
End-of-life treatment of sold products: This subcategory includes emissions from the disposal and treatment
of waste generated by the sold products at the end of their life cycle.
Downstream leased assets: This subcategory includes the generated emissions from using and operating
owned assets leased to third parties that aren’t included in Scopes 1 or 2.
Franchises: This subcategory includes emissions from the operations of franchises. This subcategory is applicable for franchisors, and it should include Scope 1 and 2 emissions from franchisees.
Investments: The final subcategory includes investment emissions, also called financed emissions. This category is most relevant to financial institutions and to organizations that provide financial services
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