Managing Scope 3 Categories 

Please note: This article is for educational purposes only. It does not replace official GHG Protocol guidance or professional carbon reporting advice.

Managing Scope 3 emissions across individual categories is one of the most complex challenges in carbon reporting. This article covers categories 5 through 10, providing practical reduction techniques for each, from waste generated in operations through to the processing of sold products.

Contents

1. Category 5: Waste Generated in Operations
2. Category 6: Business Travel
3. Category 7: Employee Commute
4. Category 8: Upstream Leased Assets
5. Category 10: Processing of Sold Products

Category 5: Waste Generated in Operations

Emissions associated with the third-party disposal and treatment of waste generated during the operations of the reporting company. This includes waste from manufacturing processes, office operations, and any other business activity, as well as the disposal and treatment of solid and wastewater and the supply of water to the reporting company.

Waste streams covered include municipal solid waste, commercial and industrial waste, construction and demolition waste, liquid waste, and hazardous waste. This is a mandatory category for Carbon Reduction Plan (CRP) reporting.

Reduction Techniques

• Print documents in black and white and set all office printers to double-sided (duplex) by default to halve paper consumption instantly.
• Place recycling bins near employee desks to make recycling the easier choice.
• Use Globe Chain, a reuse marketplace for businesses that redistributes unwanted items to charities and small businesses.
• Use First Mile, a waste collection and recycling service provider that aims to divert waste from landfill.
• Reference the Waste and Resources Action Programme (WRAP) for sector-specific guidance on reducing food waste across retail, manufacturing, and hospitality.
• Develop an onsite composting option for organic and garden waste generated on-site.

Back to top

Category 6: Business Travel

Emissions from employee travel for business purposes using vehicles not owned by the reporting company, including air, rail, bus, sea, and automobile travel. This does not include employee commuting from home to the workplace. Hotel stays during business travel may optionally be included in this category.

This is a mandatory category for CRP reporting and can be one of the largest emission categories for companies whose employees regularly use air travel.

Reduction Techniques

• Choose the place, time, and method for business travel that emits the least carbon.
• Plan ahead to reduce the number of trips and combine multiple meetings where possible.
• Apply a travel hierarchy: public transport first, car second, flights only as a last resort.
• Where flights cannot be avoided, fly economy — economy seats have a lower per-person per-km emissions share than business or first class.
• Fly direct to avoid layovers, which add to total emissions even where ticket prices are higher.
• Choose airlines that prioritise sustainability and use sustainable aviation fuels.
• Offer incentives to employees who choose sustainable travel options for business purposes.

Back to top

Category 7: Employee Commute

Emissions from employees commuting to the workplace using transportation not owned by the reporting company, including cars, buses, trains, and other services. Emissions associated with remote or homeworking may also be included in this category where relevant, though this is not mandatory for CRP reporting.

Reduction Techniques

• Take advantage of the EV100 and EV100+ schemes, which offer grants for workplace EV charging and employee EVs including delivery vans and trucks.
• Offer mileage rates for cycling to work schemes to incentivise low-emission commuting.
• Install EV charging infrastructure at the workplace to encourage employees to switch to electric vehicles.
• Provide secure, accessible bicycle parking to make cycling a practical option for employees.
• For larger organisations with employees commuting from nearby locations, arrange carpooling services to reduce emissions over time.

Back to top

Category 8: Upstream Leased Assets

Emissions linked to the use of assets leased by the reporting company during the reporting period, not previously accounted for in Scope 1 or Scope 2 inventories. This category applies to businesses that lease equipment, offices, data centres, warehouses, and similar facilities.

Reduction Techniques

• Use Green Leases — rental agreements that include clauses requiring or incentivising tenants to commit to energy and water conservation, waste reduction, recycling, and other sustainable actions.
• Pursue green building certifications such as BREEAM for leased facilities to ensure compliance with sustainable building standards and improve energy efficiency.
• Raise employee awareness about energy conservation policies, sustainable commuting options, and waste reduction strategies to build a culture of sustainability within leased spaces.

Back to top

Category 10: Processing of Sold Products

Emissions linked to the processing, transformation, and modification of intermediate products sold by the reporting company, carried out by third parties after the sale. Intermediate products are those that require additional processing before their final use, such as adhesives, chemicals, or polymers. This category includes emissions from further manufacturing, refurbishment, repurposing, and energy consumption in processing facilities.

Reduction Techniques

• Establish take-back programmes to retrieve used products from customers and ensure proper disposal or recycling.
• Implement material traceability systems to track the origin and composition of materials, improving recycling and disposal accuracy.
• Stay informed about and comply with local and international regulations on electronic waste disposal.
• Offer incentives such as discounts or loyalty points to customers who return products for recycling.
• Implement remote maintenance and support services to reduce the need for physical service visits.
• Establish a customer feedback loop to understand how products are used and identify improvement opportunities.
• Upgrade equipment, improve insulation, and optimise HVAC systems in processing facilities to reduce energy consumption.
• Design products with sustainability in mind — durable, repairable, and recyclable — to minimise end-of-life impact.
• Collaborate with suppliers and downstream partners to identify emissions reduction opportunities across the product lifecycle.
• Adopt lean manufacturing principles and process automation to minimise waste and improve resource efficiency.

Back to top