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Scope 3 Upstream

Category 1: Purchased Goods and Services

Upstream emissions from the production of goods and services 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 1
Selko Emissions

Category 1 is for many companies (especially in goods-heavy sectors) the most carbon intensive Scope 3 category. It encompasses all upstream emissions from purchased goods and services.

Emission Factor Methods

Tier 1
Supplier-specific

Primary data from suppliers on actual emissions

Tier 2
Average-data

Based on mass/units of goods (e.g., kg CO₂e per kg of material)

Tier 3
Spend-based

Based on spend data and EEIO emission factors

Methods range from primary data (left) to modeled estimates (right)

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