Determining the Scope 3 Emissions of Companies

Abstract The use of materials, goods, and services is associated with greenhouse gas emissions. These so‐called scope 3 emissions make a considerable contribution to the climate footprints of companies. Calculating these emissions is difficult because they occur in the supply chain, which can usually only be traced to the first supplier. Economic input‐output analysis methods can be used to estimate emissions in supply chains. They provide indications of the origin of emissions by country and industry sector or product group. With recursive methods in the supply chain, these calculations can be continuously improved.