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Scope 3 Downstream
Category 15: Investments
Emissions associated with the reporting company's equity investments, debt investments, and project finance.
GHG Protocol Reference
The following content is extracted from the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard.
View original GHG Protocol Standard (PDF)Selko Emissions
Category 15
Selko Emissions
Category 15 covers emissions from the operation of investments not included in Scope 1 or 2. Highly relevant for financial institutions and investors.
Emission Factor Methods
Tier 1
Investment-specific
Financed emissions from investee companies
Tier 2
Average-data
Sector-based emission factors per € invested
Methods range from primary data (left) to modeled estimates (right)