Scope 3.2 - Emissions associated with the production and delivery of capital goods that your company acquires

Scope 3.2 emissions include the indirect greenhouse gas emissions associated with the production and delivery of capital goods that your company acquires. Capital goods are long-lasting items that are not directly included in the products you sell but are used in the production process, such as machinery, equipment, buildings, and infrastructure.

Examples of Scope 3.2 Emissions:

• Emissions from the manufacturing of machinery and equipment used in your production process.
• Emissions from the construction and outfitting of company buildings, factories, or warehouses.
• Emissions from the production of IT equipment and office supplies used in your business.

Relevant Activities for Scope 3.2 Emissions:

To identify your company’s Scope 3.2 emissions, you should examine the following activities and areas:

• Purchase of production equipment: Investments in machinery, production lines, tools, and other equipment used in manufacturing your products.
• Construction and infrastructure: The construction of buildings, factories, warehouses, or other infrastructure necessary for your company’s operations.
• IT and office equipment: The acquisition of computers, servers, network equipment, furniture, and other long-lasting office materials.
• Vehicle fleets: The purchase of vehicles used in logistics, distribution, or for other operational purposes.

Where Can I Find Data on My Scope 3.2 Emissions?

Collecting data on Scope 3.2 emissions requires information about the manufacturing and associated emissions of the capital goods your company purchases. Possible data sources include:

• Supplier information: Data from manufacturers or suppliers regarding the carbon footprint of the capital goods you buy. This information can be provided through life cycle assessments (LCA) or specific environmental reports.
• Invoices and contracts: Purchase records, invoices, and contracts that detail the capital goods acquired. These can be used to track the volume and type of goods purchased.
• Industry-specific emissions factors: If specific supplier data is unavailable, industry-specific or widely accepted emissions factors can be used to estimate emissions. These factors are often found in publicly available databases or environmental reports.
• Environmental and sustainability reports: Some manufacturers or industry organizations publish reports that include the environmental footprint of their products or production processes, which can help estimate Scope 3.2 emissions.