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Scope 3 Upstream
Category 2: Capital Goods
Upstream emissions from the production of capital goods purchased or acquired by your company.
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 2
Selko Emissions
Category 2 covers emissions from purchased capital goods such as equipment, machinery, buildings, and vehicles. Capital goods are often a significant but intermittent source of emissions, as major purchases may occur irregularly.
Emission Factor Methods
Tier 1
Supplier-specific
LCA data or product carbon footprints from equipment manufacturers
Tier 2
Spend-based
Based on CAPEX spend and EEIO emission factors
Methods range from primary data (left) to modeled estimates (right)