Scope 3 categories supported in My Emissions
The My Emissions platform currently supports four Scope 3 categories natively, allowing you to calculate emissions directly using your activity data. These categories are:
Scope 3 Category 1: Purchased Goods and Services (food, drink, and packaging purchased)
Scope 3 Category 3: Fuel- and energy-related activities
Scope 3 Category 4: Upstream transportation and distribution
Scope 3 Category 9: Downstream transportation and distribution
For these categories, the platform applies the relevant emission factors and calculates a result automatically based on the data you enter.
Why these categories are supported first
These four categories were prioritised because they are typically the most material sources of emissions for food and drink businesses.
According to WRAP’s Scope 3 Guidance for Food and Drink Businesses:
Category 1 (Purchased Goods and Services) is considered Required
Categories 4 and 9 (Upstream and Downstream Transportation and Distribution) are considered Recommended (high priority)
This applies to manufacturers (brands), wholesalers, retailers, and restaurants (including pubs and hotels). These categories are expected to represent the largest share of Scope 3 emissions for most food businesses.
Category 3 (Fuel- and energy-related activities) is also included because it can be calculated using data you already enter for Scope 1 and Scope 2, making it straightforward to incorporate.
Adding other Scope 3 categories
Scope 3 includes 15 categories in total. If you need to report emissions beyond the four categories calculated natively - such as for a full SBTi submission, carbon neutral certification, or other reporting requirements - you can add emissions that you have calculated outside the My Emissions platform.
These externally assessed emissions can be entered into My Emissions so they are consolidated into your full company carbon report.
How to enter externally calculated emissions
Within each Scope 3 category, you can enter emissions values (in tCO₂e) in a way that suits your data and reporting structure.
For example, Category 5 (Waste Generated in Operations) can be entered as:
Separate waste streams (e.g. landfill, recycling, food waste, wastewater treatment)
Breakdowns by site as well as waste stream
A single total emissions figure for the category
The My Emissions platform will automatically aggregate all entries within a category to produce a single total emissions figure for reporting.
What are the additional Scope 3 categories?
Category 1 (Other Purchased Goods and Services) includes emissions from items and services you purchase to operate your business, excluding food, drink, and packaging. This includes things like purchased water, office supplies, and digital or professional services.
Category 2 (Capital Goods) includes emissions from the manufacture and delivery of long-term assets you purchase, such as buildings, production lines, and major equipment.
Category 5 (Waste Generated in Operations) includes emissions from the treatment and disposal of waste generated by your operations and handled by third-party waste providers.
Category 6 (Business Travel) includes emissions from employee travel for work using transport you do not own or operate. You may also choose to include emissions from hotel stays associated with business travel.
Category 7 (Employee Commuting) includes emissions from employees travelling between home and their place of work. You may also choose to report emissions related to remote or home working.
Category 8 (Upstream Leased Assets) includes emissions from assets you lease and operate, where those emissions are not already included in your Scope 1 or 2.
Category 10 (Processing of Sold Products) includes emissions that occur when customers further process intermediate products you sell before they become finished goods.
Category 11 (Use of Sold Products) includes emissions that occur when consumers use your products, such as energy used for cooking, refrigeration, or preparation.
Category 12 (End-of-Life Treatment of Sold Products) includes emissions from the disposal, recycling, or treatment of your products and their packaging at the end of their life.
Category 13 (Downstream Leased Assets) includes emissions from assets you own but lease to others, where the lessee controls how the asset is operated.
Category 14 (Franchises) includes emissions from food and beverage outlets operating under your brand that you do not own or directly control.
Category 15 (Investments) includes emissions from companies, projects, or assets you finance through equity investments, loans, or project finance.