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Scope 3 Carbon/GHG emissions calculations category 1 to 15.
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Scope 3 Carbon/GHG emissions calculations category 1 to 15.

Detailed videos with examples, all you need to know for calculating scope-3 emissions from category 1 to 15 using GHGP.
Created byIshan Mehrotra
Last updated 4/2025
English
English [Auto],

What you'll learn

  • Understanding the 15 categories of scope 3 carbon/ghg accounting and how to calculate them with some practical examples and cases.
  • Concept of materiality in carbon emissions calculations, the significance, considerations of materiality in different scenarios.
  • Understand the minimum boundary for calculation of each scope-3 categories 1 to 15 and understand why minimum boundary criteria is important for organizations.
  • Understanding site specific, industry average and spend based way of calculating emissions within these categories.

Course content

1 section13 lectures3h 38m total length
  • Introduction and concept of materiality in GHG emissions.21:19
    1. This lecture will introduce you to the importance of having a standard for scope-3 calculations.

    2. This lecture will also make you understand the need of having a minimum boundary consideration while making GHG calculations for scope-3.

    3. One important concept of materiality is covered in this lecture with examples to give you a detailed insight on using the same while decision making.

  • Scope-3 Category-1: Purchased Goods & Services & Category-2: Capital Goods36:44
    1. This lecture will take you through the definition and minimum boundary of initial first two categories.

    2. This lecture will set the base for calculation formula and approach for other categories as well.

    3. This lecture will give you an example of calculation using supplier specific method and spend based method. The links can be accessed via PPT resources.

  • Scope-3 Category-3: Fuel & Energy related indirect emissions.19:03
    1. This lecture will discuss with you the calculation approach for upstream emissions from the fuel & energy purchased prior to burning.

    2. This lecture covers three cases: emissions from fuel purchases, emissions from electricity upstream and emissions from transmission and distribution losses.

  • Scope 3 Category 4 & 9: Upstream and Downstream transportation and distribution.26:43
    1. This category covers the explanation with examples related to how transportation activities can be calculated in the value chain.

    2. This category introduces you with the air, land and sea transports and calculation approach using UK- Defra emission factors.

    3. This category also introduces you with some important tools that can be used, like ICAO etc.

    4. Minimum boundary approach shall be used while calculating under this category.

  • Scope 3 Category 5: Waste Generated In Operations.19:16
    1. This category deals with the generated waste in operations which is discarded outside the organizational boundary, using some disposal way.

    2. This category explains what open loop is and what is a closed loop recycling.

    3. This category also touches which factor to be selected while referring emission factor database.

    4. Minimum boundary criteria shall be followed while doing calculations under this category.

  • Scope 3 Category 6,7: Business and Employee Commute.31:07
    1. This category explains business and employee commuting calculation examples for the organization.

    2. Minimum boundary criteria shall be followed while doing calculations under this category.

    3. This category introduces you with the ICAO passenger calculation tool.

    4. This category also talks about GHG data management at the organization's end.

  • Scope 3 Category 8,13: Upstream and Downstream Leased Items11:29
    1. This category explains upstream and downstream leased assets calculations.

    2. Minimum boundary criteria shall be followed while doing calculations under this category.

    3. This category also explains to revisit the control approach prior to reporting under them.

    4. This category also explains with example of an OEM, like JCB, how his leased-out tower cranes are reported under category-8 and 13 under different scenarios.

  • Scope 3 Category 10: GHG Emissions from Processing of sold products.10:34
    1. Minimum boundary criteria shall be followed while doing calculations under this category.

    2. This category will explain first what is an intermediate product called?

    3. This category will discuss an example of electric motor, which can be fitted into an EV car, a washing machine or any appliances before the final product comes into its usage.

    4. This category wants organizations to take ownership of their intermediate products.

  • Scope 3 Category 11: GHG Emissions from Use of Sold Products.13:46
    1. Minimum boundary criteria shall be followed while doing calculations under this category.

    2. This category explains the emissions from usage pattern of the sold products.

    3. The example covers the importance related to shelf life of a car and emissions estimations during it's lifetime usages.

    4. This category highlights- higher the shelf life, higher the emissions, but is it good or bad? A critical thinking approach.

  • Scope 3 Category 12: GHG Emissions from End of Life of Finished Products.11:01
    1. This lecture will enable you to understand the calculation approach for your product, after it is no more in usage or after shelf life completes.

    2. Minimum boundary criteria shall be followed while doing calculations under this category.

    3. This category will deal with examples of how your product after it's usage gets discarded and how the emissions are reported in the same year of selling off.

    4. The three categories -10,11,12 are largely calculated on estimation and assumption basis, which is globally acceptable. This lecture also touch-bases the assumptions, if taken, it must be reported transparently in the GHG reporting and they must have some technical backing with them.

  • Scope 3 Category 14: GHG Emissions from Franchises10:17
    1. Minimum boundary criteria shall be followed while doing calculations under this category.

    2. This category will cover an example of how licensed franchises distributed shall be reported under this category.

    3. It draws your attention once again on avoiding double accounting on the GHG emissions.

  • Scope 3 Category 15: GHG Emissions from Investments (Intro Video)6:00

    You are just introduced with this category since this is exclusively for sectors whose finished product/final product is money, or are into money management, lending, insurance providers, NBFCs etc. This category introduces you with the PCAF guidance document and another video lecture will be covering in detail related to the financed emissions category separately.

  • Conclusion and way forward.1:07

Requirements

  • The learner should have understanding of concept of carbon accounting, organization and operational boundaries, IPCC, UNFCCC and requirement of calculating carbon footprints.
  • My first course on decoding GHG emissions for beginners covers them all. Learners may opt to complete that first and then coming to this course.

Description

This detailed course is designed to provide learners with a decent understanding of Scope-3 Carbon Emissions/GHG accounting (an important part to understand under ESG), including all categories from category 1 to 15 as described by GHG protocol. Either you're an early-career professional or a seasoned one, an accountant, consultant, or sustainability enthusiast, this course will enable you with the tools and knowledge needed to accurately calculate and report Scope 3 emissions across your organization’s value chain following the minimum boundary requirements under GHG protocol standard.

Through practical examples, real-world cases, and structured guidance, you'll learn how to quantify and manage indirect emissions from your supply chain, business operations, and product lifecycle. By the end of this course, you'll be able to integrate Scope 3 emissions into your GHG inventory and align your organization’s sustainability goals with global needs.

Key learning Objectives:

  1. Understand the 15 categories.

  2. Know the minimum boundaries for the categories.

  3. Identify requirements for data gathering.

  4. Stay compliant with GHG protocol standard.

  5. Understand the emission factor databases, calculation formulas from examples.

  6. Understand concept of materiality.

Who should take up this course:

This course is ideal for:

  • Sustainability consultants, accountants, EHS professionals, auditors, corporate sustainability professionals looking to transition into corporate roles.

  • Professionals transitioning into roles with ESG reporting and data gathering responsibilities.

  • IT professionals building products on sustainability.


Who this course is for:

  • This course is tailored for early-career professionals, accountants, consultants, and sustainability practitioners, equipping them with the skills to accurately calculate Scope 3 emissions, broken down into 15 distinct sub-categories as defined by the GHG Protocol. By the end of this course, you'll be able to confidently demonstrate your experience in Scope 3 emissions estimation and successfully complete your GHG inventory.