(r) Scope 3 emissions are all indirect GHG emissions not otherwise included in a registrant’s Scope 2 emissions, which occur in the upstream and downstream activities of a registrant’s value chain.
(1) Upstream activities in which Scope 3 emissions might occur include:
(i) A registrant’s purchased goods and services;
(ii) A registrant’s capital goods;
(iii) A registrant’s fuel and energy related activities not included in Scope 1 or Scope 2 emissions;
(iv) Transportation and distribution of purchased goods, raw materials, and other inputs;
(v) Waste generated in aregistrant’s operations;
(vi) Business travel by aregistrant’s employees;
(vii) Employee commuting by a registrant’s employees; and
(viii) A registrant’s leased assets related principally to purchased or acquired goods or services.
(2) Downstream activities in which Scope 3 emissions might occur include:
(i) Transportation and distribution of a registrant’s sold products, goods or other outputs;
(ii) Processing by a third party of a registrant’s sold products;
(iii) Use by a third party of a registrant’s sold products;
(iv) End-of-life treatment by a third party of a registrant’s sold products;
(v) A registrant’s leased assets related principally to the sale or disposition of goods or services;
(vi) A registrant’s franchises; and
(vii) Investments by a registrant.