# Greenhouse Gas Protocol **URL:** https://community.carbonaltdelete.eu/c/greenhouse-gas-protocol/5.md [Latest](https://community.carbonaltdelete.eu/latest.md) · [Categories](https://community.carbonaltdelete.eu/categories.md) · [Tags](https://community.carbonaltdelete.eu/tags.md) --- ## [About the Greenhouse Gas Protocol category](https://community.carbonaltdelete.eu/t/about-the-greenhouse-gas-protocol-category/11)
**Author:** [@carbonaltdelete](https://community.carbonaltdelete.eu/u/carbonaltdelete)\ **Replies:** 0
On the Greenhouse Gas Protocol and how to use it. --- ## [Scope 3 Category 11 — Minimum boundary vs. life-cycle emission factors](https://community.carbonaltdelete.eu/t/scope-3-category-11-minimum-boundary-vs-life-cycle-emission-factors/654)
**Author:** [@CarlosLC](https://community.carbonaltdelete.eu/u/CarlosLC)\ **Replies:** 0\ **Last updated:** [29 July 2026 17:07 UTC](https://community.carbonaltdelete.eu/t/scope-3-category-11-minimum-boundary-vs-life-cycle-emission-factors/654 "2026-07-29T17:07:52Z")
Hello everyone, We would appreciate your views on how the software applies Scope 3 Category 11 — Use of Sold Products, particularly for products that directly consume fuel or electricity during use. Let us take the exa… --- ## [GHG Protocol – Scope 3.1 for Pass-Through Transactions](https://community.carbonaltdelete.eu/t/ghg-protocol-scope-3-1-for-pass-through-transactions/631)
**Author:** [@veronika](https://community.carbonaltdelete.eu/u/veronika)\ **Replies:** 0\ **Last updated:** [26 January 2026 10:15 UTC](https://community.carbonaltdelete.eu/t/ghg-protocol-scope-3-1-for-pass-through-transactions/631 "2026-01-26T10:15:26Z")
How should emissions be accounted for under the GHG Protocol when I purchase products on behalf of a customer (with the customer specifying the supplier and product), organize the logistics, and then resell the goods to … --- ## [PACKAGING WASTE generated at external warehouses or logistic distributors](https://community.carbonaltdelete.eu/t/packaging-waste-generated-at-external-warehouses-or-logistic-distributors/629)
**Author:** [@Ariadna](https://community.carbonaltdelete.eu/u/Ariadna)\ **Replies:** 0\ **Last updated:** [26 January 2026 08:25 UTC](https://community.carbonaltdelete.eu/t/packaging-waste-generated-at-external-warehouses-or-logistic-distributors/629 "2026-01-26T08:25:45Z")
We are working with a company that mainly distributes products. To do so, it externalised the distribution to big logistic centers, which receive their products, prepare picking and re-distribute these products. Our que… --- ## [Accounting for Purchased Metal-Containing Waste under GHG Protocol – Scope 3 Category 1](https://community.carbonaltdelete.eu/t/accounting-for-purchased-metal-containing-waste-under-ghg-protocol-scope-3-category-1/481)
**Author:** [@JoeyKoers](https://community.carbonaltdelete.eu/u/JoeyKoers)\ **Replies:** 2\ **Last updated:** [21 January 2026 09:26 UTC](https://community.carbonaltdelete.eu/t/accounting-for-purchased-metal-containing-waste-under-ghg-protocol-scope-3-category-1/481 "2026-01-21T09:26:33Z")
Hi everyone, I’m currently supporting a facility that purchases metal-containing waste for thermal treatment and material recovery, and I’m looking to validate the appropriate GHG accounting approach for this setup unde… --- ## [Categorising emissions from research funding](https://community.carbonaltdelete.eu/t/categorising-emissions-from-research-funding/625)
**Author:** [@kevcouling](https://community.carbonaltdelete.eu/u/kevcouling)\ **Replies:** 0\ **Last updated:** [19 January 2026 12:51 UTC](https://community.carbonaltdelete.eu/t/categorising-emissions-from-research-funding/625 "2026-01-19T12:51:53Z")
I’m working with an organisation that funds research. Currently, they don’t quantify the emissions associated with the research they fund but I’m wondering, when they do, which Scope 3 category should they be reported in… --- ## [6.4 exemption for downstream emissions of intermediate products - can you include category 9 but exclude categories 10-12](https://community.carbonaltdelete.eu/t/6-4-exemption-for-downstream-emissions-of-intermediate-products-can-you-include-category-9-but-exclude-categories-10-12/614)
**Author:** [@harperb](https://community.carbonaltdelete.eu/u/harperb)\ **Replies:** 1\ **Last updated:** [9 December 2025 12:49 UTC](https://community.carbonaltdelete.eu/t/6-4-exemption-for-downstream-emissions-of-intermediate-products-can-you-include-category-9-but-exclude-categories-10-12/614 "2025-12-09T12:49:58Z")
My question is on the interpretation of 6.4 …In such a case, companies may disclose and justify the exclusion of downstream emissions from categories 9, 10, 11, and 12 in the report (but should not selectively exclude a… --- ## [In spend based analysis, should we include the value of taxes paid to local or national governments?](https://community.carbonaltdelete.eu/t/in-spend-based-analysis-should-we-include-the-value-of-taxes-paid-to-local-or-national-governments/617)
**Author:** [@kevcouling](https://community.carbonaltdelete.eu/u/kevcouling)\ **Replies:** 4\ **Last updated:** [28 November 2025 15:46 UTC](https://community.carbonaltdelete.eu/t/in-spend-based-analysis-should-we-include-the-value-of-taxes-paid-to-local-or-national-governments/617 "2025-11-28T15:46:28Z")
Hi All, Summary: In spend based analysis, should we include the value of taxes paid to local or national governments? Detail: I’m working on a spend-based analysis for a company that manufactures physical products. Se… --- ## [Event Attendees - which Category?](https://community.carbonaltdelete.eu/t/event-attendees-which-category/606)
**Author:** [@simonpyne](https://community.carbonaltdelete.eu/u/simonpyne)\ **Replies:** 1\ **Last updated:** [18 September 2025 17:54 UTC](https://community.carbonaltdelete.eu/t/event-attendees-which-category/606 "2025-09-18T17:54:25Z")
2 of my customers organise events for customers, who travel under their own cost to the venues (which are also not owned by the customer). I’m unclear if this fits into Scope 3, Category 9 or not. Clearly, my customer is… --- ## [The purchase of vehicles from a car leasing provider Scope 3.1 or 3.2](https://community.carbonaltdelete.eu/t/the-purchase-of-vehicles-from-a-car-leasing-provider-scope-3-1-or-3-2/600)
**Author:** [@OleBrandt](https://community.carbonaltdelete.eu/u/OleBrandt)\ **Replies:** 3\ **Last updated:** [2 September 2025 13:29 UTC](https://community.carbonaltdelete.eu/t/the-purchase-of-vehicles-from-a-car-leasing-provider-scope-3-1-or-3-2/600 "2025-09-02T13:29:17Z")
Im am working on a CCF for a car leasing provider. Obviously, one of the biggest drivers of emissions is the purchase of (new) vehicles (especially the emissions from the manufacturing process - upstream). Now, I wonder… --- ## [How to account emissions of leased company cars](https://community.carbonaltdelete.eu/t/how-to-account-emissions-of-leased-company-cars/587)
**Author:** [@jelteliekens](https://community.carbonaltdelete.eu/u/jelteliekens)\ **Replies:** 1\ **Last updated:** [25 August 2025 14:35 UTC](https://community.carbonaltdelete.eu/t/how-to-account-emissions-of-leased-company-cars/587 "2025-08-25T14:35:49Z")
Hi all, For leased company cars, we typically account for the emissions from their usage under Scope 1 or 2, depending on whether they are ICE or EV, following the operational control approach. However, on many P&L she… --- ## [Parking - which Scope 3 category?](https://community.carbonaltdelete.eu/t/parking-which-scope-3-category/596)
**Author:** [@anna1](https://community.carbonaltdelete.eu/u/anna1)\ **Replies:** 2\ **Last updated:** [18 August 2025 08:19 UTC](https://community.carbonaltdelete.eu/t/parking-which-scope-3-category/596 "2025-08-18T08:19:46Z")
Hi, We have spend on ‘parking’ - would this be classified under Business Travel or Purchased Goods and Services? Looked at GHG protocol but can’t find anything concrete. Thanks. --- ## [Distribituin of final products](https://community.carbonaltdelete.eu/t/distribituin-of-final-products/583)
**Author:** [@Ariadna](https://community.carbonaltdelete.eu/u/Ariadna)\ **Replies:** 0\ **Last updated:** [27 June 2025 04:29 UTC](https://community.carbonaltdelete.eu/t/distribituin-of-final-products/583 "2025-06-27T04:29:23Z")
Hello, I am confused about the allocation of emissions due to distribution of final products. Let’s have a company that produces products (medicines, glasses, milk bottles,… any kind of retail product) and externilises… --- ## [Question about accounting transport emissions using different Incoterms](https://community.carbonaltdelete.eu/t/question-about-accounting-transport-emissions-using-different-incoterms/346)
**Author:** [@jelteliekens](https://community.carbonaltdelete.eu/u/jelteliekens)\ **Replies:** 4\ **Last updated:** [18 April 2025 08:55 UTC](https://community.carbonaltdelete.eu/t/question-about-accounting-transport-emissions-using-different-incoterms/346 "2025-04-18T08:55:24Z")
Hello everyone, One of our clients has questions about calculating scope 3 emissions related to transportation. They use different Incoterms like DAP, DDP, FOB, and CIF for purchasing goods. Here are their specific ques… --- ## [Emissions of electricity generated by owned solar panels (or other renewable electricity sources)](https://community.carbonaltdelete.eu/t/emissions-of-electricity-generated-by-owned-solar-panels-or-other-renewable-electricity-sources/500)
**Author:** [@Liselotvd](https://community.carbonaltdelete.eu/u/Liselotvd)\ **Replies:** 1\ **Last updated:** [14 April 2025 13:59 UTC](https://community.carbonaltdelete.eu/t/emissions-of-electricity-generated-by-owned-solar-panels-or-other-renewable-electricity-sources/500 "2025-04-14T13:59:43Z")
Hello, I have a question related to GHG emissions accounting of electricity generated by solar panels (or other renewable electricity sources) owned by the reporting company. How to account for the market-based and loc… --- ## [Define boundaries for non-employee workers under GHGP:](https://community.carbonaltdelete.eu/t/define-boundaries-for-non-employee-workers-under-ghgp/494)
**Author:** [@Felix\_Hoornaert](https://community.carbonaltdelete.eu/u/Felix_Hoornaert)\ **Replies:** 1\ **Last updated:** [2 April 2025 12:43 UTC](https://community.carbonaltdelete.eu/t/define-boundaries-for-non-employee-workers-under-ghgp/494 "2025-04-02T12:43:28Z")
Hello Community, I’m seeking advice on how to properly account for emissions from different types of non-traditional workers under the GHG Protocol. Specifically, I’m struggling with the following scenarios: Freelance… --- ## [Including carbon storage in calculation Wood?](https://community.carbonaltdelete.eu/t/including-carbon-storage-in-calculation-wood/469)
**Author:** [@tom](https://community.carbonaltdelete.eu/u/tom)\ **Replies:** 2\ **Last updated:** [17 March 2025 12:43 UTC](https://community.carbonaltdelete.eu/t/including-carbon-storage-in-calculation-wood/469 "2025-03-17T12:43:11Z")
I am calculating the emission - purchased goods - for a company that has a lot of wood in its purchased goods. In the FLAG-documentation I can find that there is a possibility to include the carbon storage/capture of tr… --- ## [Managing different fiscal years across entities](https://community.carbonaltdelete.eu/t/managing-different-fiscal-years-across-entities/426)
**Author:** [@Hanne](https://community.carbonaltdelete.eu/u/Hanne)\ **Replies:** 0\ **Last updated:** [31 January 2025 09:49 UTC](https://community.carbonaltdelete.eu/t/managing-different-fiscal-years-across-entities/426 "2025-01-31T09:49:17Z")
Does anyone have experience managing different fiscal years within the same group of entities? What factors do you consider when choosing a specific fiscal year for reporting? For instance, the parent company follows a f… --- ## [Allocating emissions per product](https://community.carbonaltdelete.eu/t/allocating-emissions-per-product/389)
**Author:** [@mikolaj](https://community.carbonaltdelete.eu/u/mikolaj)\ **Replies:** 2\ **Last updated:** [25 December 2024 11:06 UTC](https://community.carbonaltdelete.eu/t/allocating-emissions-per-product/389 "2024-12-25T11:06:20Z")
Let’s say a company produces 10 different products. It reports emissions in all scope 3 categories and scopes 1 and 2. Should emissions from all scopes and categories be allocated to each product produced? Which scope … --- ## [Business partners](https://community.carbonaltdelete.eu/t/business-partners/387)
**Author:** [@Ariadna](https://community.carbonaltdelete.eu/u/Ariadna)\ **Replies:** 1\ **Last updated:** [4 December 2024 09:22 UTC](https://community.carbonaltdelete.eu/t/business-partners/387 "2024-12-04T09:22:28Z")
My question is whether business partners under distribution or licensing agreements must be included in the company boundaries, and if so, under which scopes and scope 3 categories. Thanks! --- ## [Accounting for emissions from production of leased assets](https://community.carbonaltdelete.eu/t/accounting-for-emissions-from-production-of-leased-assets/380)
**Author:** [@mikolaj](https://community.carbonaltdelete.eu/u/mikolaj)\ **Replies:** 0\ **Last updated:** [2 December 2024 10:07 UTC](https://community.carbonaltdelete.eu/t/accounting-for-emissions-from-production-of-leased-assets/380 "2024-12-02T10:07:37Z")
Corporate Value Chain (Scope 3) Accounting and Reporting Standard says: "This category \[2\] includes all upstream (i.e., cradle-to-gate) emissions from the production of capital goods purchased or acquired by the reportin… --- ## [Should emissions from an empty return trip be included?](https://community.carbonaltdelete.eu/t/should-emissions-from-an-empty-return-trip-be-included/365)
**Author:** [@jelteliekens](https://community.carbonaltdelete.eu/u/jelteliekens)\ **Replies:** 3\ **Last updated:** [13 November 2024 08:14 UTC](https://community.carbonaltdelete.eu/t/should-emissions-from-an-empty-return-trip-be-included/365 "2024-11-13T08:14:22Z")
Hi everyone, A quick question: When a truck arrives at a company and returns empty, should the emissions from the return trip also be counted in the emissions calculations for that transport? Kind regard Jelte --- ## [Question about GHG Emissons for a Student Housing Company](https://community.carbonaltdelete.eu/t/question-about-ghg-emissons-for-a-student-housing-company/314)
**Author:** [@jelteliekens](https://community.carbonaltdelete.eu/u/jelteliekens)\ **Replies:** 3\ **Last updated:** [10 November 2024 11:16 UTC](https://community.carbonaltdelete.eu/t/question-about-ghg-emissons-for-a-student-housing-company/314 "2024-11-10T11:16:53Z")
Hello everyone, I have a question regarding the calculation of GHG emissions for a company that rents out student housing. They want to know how to account for the energy consumption of student rooms and common areas wh… --- ## [Thoughts on emissions categories for real estate companies](https://community.carbonaltdelete.eu/t/thoughts-on-emissions-categories-for-real-estate-companies/353)
**Author:** [@jelteliekens](https://community.carbonaltdelete.eu/u/jelteliekens)\ **Replies:** 2\ **Last updated:** [31 October 2024 07:45 UTC](https://community.carbonaltdelete.eu/t/thoughts-on-emissions-categories-for-real-estate-companies/353 "2024-10-31T07:45:49Z")
Hi everyone Which categories should emissions related to the construction and operation of a building or warehouse fall under for a real estate company that leases properties? Here’s my perspective: 3.1 Goods and Servi… --- ## [An impossible task? Accounting of software code](https://community.carbonaltdelete.eu/t/an-impossible-task-accounting-of-software-code/327)
**Author:** [@Kai.Mo](https://community.carbonaltdelete.eu/u/Kai.Mo)\ **Replies:** 0\ **Last updated:** [26 September 2024 10:01 UTC](https://community.carbonaltdelete.eu/t/an-impossible-task-accounting-of-software-code/327 "2024-09-26T10:01:02Z")
Hello together, i\`m currently working on a Corporate Carbon Footprint of a consulting and software programming company. While the basics are clear for me i struggle with Donwstream Scope 3 emissions. My last jobs were a… --- ## [Scope 3 Emissions for Toll Manufacturing](https://community.carbonaltdelete.eu/t/scope-3-emissions-for-toll-manufacturing/311)
**Author:** [@jelteliekens](https://community.carbonaltdelete.eu/u/jelteliekens)\ **Replies:** 3\ **Last updated:** [20 September 2024 13:31 UTC](https://community.carbonaltdelete.eu/t/scope-3-emissions-for-toll-manufacturing/311 "2024-09-20T13:31:39Z")
Hi everyone, We’re working with a client who operates under a toll manufacturing model, and they’ve encountered some challenges in calculating their Scope 3 emissions. For those unfamiliar, toll manufacturing involves … --- ## [Product sold in GHG](https://community.carbonaltdelete.eu/t/product-sold-in-ghg/291)
**Author:** [@VSTR](https://community.carbonaltdelete.eu/u/VSTR)\ **Replies:** 2\ **Last updated:** [4 September 2024 20:16 UTC](https://community.carbonaltdelete.eu/t/product-sold-in-ghg/291 "2024-09-04T20:16:02Z")
Hello community, would you please have advise how to treat emissions linked to CAT Product sold for a client X that has a fuel card with acceptance network that they don´t own. They bill the final customer for the fuel b… --- ## [On biogenic emissions](https://community.carbonaltdelete.eu/t/on-biogenic-emissions/58)
**Author:** [@carbonaltdelete](https://community.carbonaltdelete.eu/u/carbonaltdelete)\ **Replies:** 2\ **Last updated:** [10 June 2024 15:43 UTC](https://community.carbonaltdelete.eu/t/on-biogenic-emissions/58 "2024-06-10T15:43:57Z")
This post is a summary of the Q&A on a Carbon+Alt+Delete webinar. Q: Would you say sequestred emissions from bio-based products should not be included as a GHG reduction since they will be emitted anyway at EOL? A: We … --- ## [Classification and CO2 Footprint Assessment of Software Purchases](https://community.carbonaltdelete.eu/t/classification-and-co2-footprint-assessment-of-software-purchases/138)
**Author:** [@jelteliekens](https://community.carbonaltdelete.eu/u/jelteliekens)\ **Replies:** 3\ **Last updated:** [26 April 2024 10:12 UTC](https://community.carbonaltdelete.eu/t/classification-and-co2-footprint-assessment-of-software-purchases/138 "2024-04-26T10:12:29Z")
Hi I would like to discuss our approach towards the procurement and utilization of software packages for one of our clients, a services company with significant software expenses. We propose to categorize these expenses… --- ## [Do you quantify uncertainty when doing carbon accounting?](https://community.carbonaltdelete.eu/t/do-you-quantify-uncertainty-when-doing-carbon-accounting/180)
**Author:** [@StevenDeBaerdemaeckr](https://community.carbonaltdelete.eu/u/StevenDeBaerdemaeckr)\ **Replies:** 0\ **Last updated:** [18 April 2024 07:56 UTC](https://community.carbonaltdelete.eu/t/do-you-quantify-uncertainty-when-doing-carbon-accounting/180 "2024-04-18T07:56:48Z")
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