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GHG Protocol "Corporate Value Chain (Scope 3) Accounting and Reporting Standard"
Various information sources from the Green Value Chain Platform led by the Ministry of the Environment
| Category | Activity Examples | Main data sources used as emission factors | ||
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| Upstream | 1 | Purchased goods and services |
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| 2 | Capital goods |
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| 3 | Fuel- and energy-related activities |
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| 4 | Upstream transportation and distribution |
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| 5 | Waste generated in operations |
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| 6 | Business travel |
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| 7 | Employee commuting |
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| 8 | Upstream leased assets |
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| Downstream | 9 | Downstream transportation and distribution |
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| 10 | Processing of sold products |
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| 11 | Use of sold products |
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| 12 | End-of-life treatment of sold products |
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| 13 | Downstream leased assets |
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| 14 | Franchises |
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| 15 | Investments |
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| Category | FY2024 | ||
|---|---|---|---|
| Upstream | 1 | Purchased goods and services | 32,713 |
| 2 | Capital goods | 629 | |
| 3 | Fuel- and energy-related activities | 4,542 | |
| 4 | Upstream transportation and distribution | 2,308 | |
| 5 | Waste generated in operations | 21 | |
| 6 | Business travel | 28 | |
| 7 | Employee commuting | 23 | |
| 8 | Upstream leased assets | - | |
| Downstream | 9 | Downstream transportation and distribution | 301 |
| 10 | Processing of sold products | 1,031 | |
| 11 | Use of sold products | 38,015 | |
| 12 | End-of-life treatment of sold products | 245 | |
| 13 | Downstream leased assets | 20,052 | |
| 14 | Franchises | - | |
| 15 | Investments | 17,778 | |
| Total | 117,688 | ||