Scope 3 calculations for distributors of goods

Hi all,

we have a case where products are purchased by a company but are not physically in the company. the company only organises transport and paperwork. goods flow directly from supplier to customer. Do you need to incorporate those goods in Scope 3 Purchased goods & services? or only transport of these goods if thery are paid by the company?

Any ideas?

My thoughts… (happy to be shot down if ive missed anything) I’d go down this route…

Scope 3 Purchased Goods & Services: Purchased Goods and Services (Category 1 of Scope 3):

  • Emissions from the production of purchased goods and services must be included in the Scope 3 emissions inventory. This is because the company is ultimately responsible for the procurement of these products, regardless of the fact that they never physically handle them.- The emissions associated with the production of these goods are part of the company’s upstream value chain activities and therefore should be accounted for in this category.

Scope 3 Transport: Transportation and Distribution (Categories 4 and 9 of Scope 3)

  • Upstream Transportation and Distribution (Category 4): If the company pays for the transportation of goods from the supplier to the customer, the emissions from this transportation should also be included in Scope 3 under this category.

  • Downstream Transportation and Distribution (Category 9): If the transportation is handled by third parties after the goods are sold (and the company pays for this transport), the emissions would be accounted for here.


  1. Incorporate the goods in Scope 3 Purchased Goods & Services: Include the emissions from the production of these purchased goods.

  2. Include transport emissions in Scope 3: If the company is financially responsible for the transport, account for these emissions in the relevant transportation categories (upstream or downstream).

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thank you for this insight!

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