Scope 3 target coverage example

	A	B	C	D	F	G	I	J
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3		Scope 3 target coverage example
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7					DO		DO NOT
8			Base year		Coverage percentage	Emissions covered	Coverage percentage	Emissions covered
9			Emissions (tCO2e)	% of total emissions
10	Scope 1		25,000	10.00%
11	Scope 2: Market-based		25,000	10.00%
12	Scope 2: Location-based		NA
13	Scope 3	1. Purchased goods and services	100,000	50.00%	100%	100,000	50%	50,000
14		2. Capital goods	25,000	12.50%	100%	25,000	12.50%	3,125
15		3. Fuel and energy related activities	10,000	5.00%		-		-
16		4. Upstream transportation & distribution	1,000	0.50%		-		-
17		5. Waste generated in operations	1,000	0.50%		-		-
18		6. Business travel	1,000	0.50%		-		-
19		7. Employee commuting	1,000	0.50%		-		-
20		8. Upstream leased assets	1,000	0.50%		-		-
21		9. Downstream transportation & distribution	1,000	0.50%		-		-
22		10. Processing of sold products	12,000	6.00%		-		-
23		11. Use of sold products	25,000	12.50%	100%	25,000	12.50%	3,125
24		12. End-of-life treatment of sold products	2,000	1.00%		-		-
25		13. Downstream leased assets	0	0.00%		-		-
26		14. Franchises	0	0.00%		-		-
27		15. Investments	20,000	10.00%		-		-
28		Total scope 3	200,000	100.00%		-		-
29		Total (with market-based)	250,000		Emissions covered	150,000	Emissions covered	56,250
30		Total (with location-based)	NA		Total scope 3 coverage percentage	75%	Total scope 3 coverage percentage	28%
31		Total	250,000		Total scope 3 coverage percentage	75%	Total scope 3 coverage percentage	28%
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