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31 Danir GHG inventory report 2023 | CHAPTER 8
8 Appendices
8.1 Appendix A
SCOPE 3 CATEGORY INCLUDES
1. Purchased goods and services
Upstream 2. Capital goods Extraction, production and transport of purchased
activities 3. Fuel and energy-related activities goods and services
4. Upstream transportation and distribution
5. Waste generated in operations Extraction, production and transport of capital
6. Business travel goods
7. Employee commuting
Upstream activities for purchased fuel and energy
Transportation of purchased goods and services in
vehicles not owned by the company
The management of waste generated from the
company’s own operations
Transportation of employees for business-
related activities
Employees’ travel to and from the workplace
Downstream 8. Leased assets Emissions from equipment leased by the company
activities 9. Downstream transportation and distribution
10. Processing of sold products Transportation and distribution of goods and
services sold, in transports not owned by the
11. Use of sold products company
12. End-of-life treatment of sold products Processes between the sale of the product and
the use phase
13. Downstream leased assets
Emissions from products sold throughout their
14. Franchises life cycle
15. Investments
Waste management of products sold during the
reporting period
Emissions from equipment leased out to others by
the company
Operation of franchise services
Operation of investments, mainly related to
investment companies
Table 1. Emissions categories in Scope 3.
