Everything you sell becomes waste one day. In most cases, the total amount of this waste equals the amount of products you sold in the year. The GHG Protocol counts the emissions from its disposal in your Scope 3, in category 12. This applies even if it happens years later and far from your company.
- Scope 3 category 12, end-of-life treatment of sold products: emissions from the disposal and treatment of your products at the end of their life.
- Who it matters for: production and trading companies; service companies can usually leave it out.
- Methods: the same as for waste in category 5.
- Reduction: plan the end of life of products, design for the circular economy and allow reuse.
What does category 12 include?
Category 12 covers emissions from the disposal and treatment of the products that your company sold, at the end of their life.
This includes:
- landfill;
- recycling;
- composting.
For which companies does category 12 matter?
This category matters for production and trading companies. Service companies can usually leave it out.
Calculation methods
The calculation methods for category 12 are the same as for category 5 (waste generated in operations):
- Supplier-specific method: you collect Scope 1 and Scope 2 emission data for specific waste directly from the companies that treat it.
- Waste-type-specific method: you use emission factors for each type of waste and each treatment method.
- Average-data method: you estimate emissions from the total amount of waste sent for disposal, for example to landfill. You use average emission factors for each disposal method.
Where do you find the data for this category?
The reporting company should build emission scenarios for the products it sells. A scenario should show the materials in the product and how they are treated at the end of their life, in theory or in practice. For food, use the average share of food that is wasted.
In most cases, the total amount of waste equals the total amount of products sold in the reporting year.
What are the main challenges in category 12?
A company knows what its products are made of. But it rarely studies what happens to them when they are no longer used.
How to reduce emissions in Scope 3 category 12?
These steps help you cut emissions at the end of life:
- Define an end-of-life scenario for your product.
- When you design a product, think about the circular economy.
- Consider if your products can be reused or refurbished.
