Corporate Value Chain (Scope 3) Accounting and Reporting Standard logo

    Corporate Value Chain (Scope 3) Accounting and Reporting Standard

    Greenhouse Gas Protocol

    Tracks emissions in value chain beyond direct operations.

    The Corporate Value Chain (Scope 3) Accounting and Reporting Standard costs $0 USD. Renewal costs $0 USD.

    For Organizations
    Climate
    Environmental
    Energy
    Supply Chain

    Key Strengths

    • Only internationally accepted standard for corporate Scope 3 value chain emissions accounting
    • Covers all 15 categories of upstream and downstream Scope 3 emissions
    • Developed by WRI and WBCSD — two of the world's most credible sustainability institutions
    • Widely required by CDP, SBTi, and major ESG reporting frameworks
    • Enables supplier engagement and value chain decarbonization strategies
    • Free to access and implement — no licensing cost

    Ideal For

    This standard is best suited for large corporations and multinational companies seeking to comprehensively measure and manage their full value chain greenhouse gas emissions. It is particularly valuable for sustainability managers, ESG reporting leads, and supply chain professionals at companies with complex upstream and downstream emission sources who need a globally recognized framework for Scope 3 disclosure.

    Target Audiences

    Supply Chain

    Relevant Roles

    Consultant
    Auditor
    Engineer

    Industries

    Manufacturing
    Retail
    Construction
    Non-profit

    Alignment & Recognition

    Accrediting Body

    World Resources Institute

    Scope

    Knowledge
    Performance
    Alignment with External Standard

    Frequently Asked Questions

    Quick Facts

    Type

    Certification

    Regions
    Global
    Languages

    English

    Established

    2011

    Cost Breakdown

    Registration / Initial$0
    Renewal$0
    First-year total$0

    Sources & Citations

    Content on this page is AI-enriched from primary sources.

    Greenhouse Gas Protocol

    Last verified Mar 9, 2026