If you sell fabric, sugar or resin, your customers process it further before anyone can use it. The energy they use for this counts in your Scope 3, in category 10. You rarely know exactly what your customers do with your product, so most companies estimate these emissions with a scenario.
- Scope 3 category 10, processing of sold products: emissions when customers process the products that you sold in the reporting year.
- Who it matters for: companies that make or sell products for other companies, not for end consumers.
- Methods: site-specific or average data.
- Reduction: work with customers to cut the energy needed to process your products.
What does category 10 include?
Category 10 covers emissions from processing the intermediate products that your company sold during the reporting year.
Intermediate products need more work, or must become part of another product, before the end user can use them.
Examples are:
- textiles that are later made into T-shirts, for example;
- sugar that is later made into soft drinks or sweets, for example;
- polyester resin that is processed into car bumpers, car bodies or boats.
For which companies does category 10 matter?
Category 10 matters for companies that make or sell intermediate products. They do not sell to end consumers. Their products need more work before anyone can use them.
Calculation methods
You can calculate category 10 emissions with two methods:
- Site-specific method: you calculate the fuel and electricity used, and the waste created, when your intermediate products are processed. Then you apply the right emission factors.
- Average-data method: you estimate these emissions with average data, such as average emissions per product or per process.
Where do you find the data for this category?
Collect data on the types and mass of the products you sell. Then build a scenario that shows the energy and fuel used to process each product. Most of this data will be estimates, because you may not get real data from your customers.
What are the main challenges in category 10?
Companies may not know how their products are used in the end.
How to reduce emissions in Scope 3 category 10?
Work with your customers to understand how they process the products they buy from you. You may find changes to your products that help your customers use less energy when they process them.
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