What is Scope 3 Category 12 Emissions?

Category 12 covers emissions from waste disposal and treatment of products sold by the reporting company during the reporting year, once they reach the end of their life. This category includes the total anticipated end-of-life emissions for all products sold in the reporting year.

Methods for end-of-life treatment, such as landfilling, incineration, and recycling, are explained in Category 5 (Waste generated in operations) and apply to both Categories 5 and 12. Calculating emissions for Category 12 requires making assumptions about the end-of-life treatment methods used by consumers. Companies must provide a description of the methodologies and assumptions used for calculating emissions. For intermediate products that are sold, companies should account for emissions from disposing of the intermediate product at the end of its life, rather than the final product.

What Data is Needed to Count the Emissions?

To calculate emissions for Scope 3 Category 12 (End-of-life treatment of sold products), you will need the following data:

1. Product information: Identify all products sold by your company during the reporting year and their expected end-of-life.

2. End-of-life treatment methods: Determine the probable end-of-life treatment methods used by consumers, such as landfilling, incineration, recycling, and composting.

3. Waste composition: Estimate the composition of waste generated by your products at the end of their life. This includes material types, such as plastics, metals, and organic waste.

4. Quantities: Estimate the amount of waste generated by each product at the end of its life, considering the end-of-life treatment methods used.

5. Emission factors: Acquire accurate emission factors for different waste treatment methods and waste materials. This data can be sourced from governmental or industry-specific guidelines or from organizations like the Intergovernmental Panel on Climate Change (IPCC) and the World Resources Institute (WRI).

6. Methodologies and assumptions: Document the methodologies and assumptions used to calculate emissions from end-of-life treatment of sold products. This should include assumptions about consumers' behavior and waste treatment infrastructure.

Once you have collected this data, you can calculate your company's emissions from end-of-life treatment of sold products by applying the relevant emission factors to the estimated waste amounts and treatment methods. Sum up the emissions associated with the end-of-life treatment for all products sold during the reporting year to determine the total emissions for Scope 3 Category 12.

What Methods is Available to Count the Emissions?

Due to the nature of this emissions, the calculation is currently only possible using the Average-data methods. Average-data method will allows reporting company to estimate emissions based on the total waste directed towards each disposal method (e.g., landfill) and average emission factors for each disposal method.