How do I report emissions beyond minimum scope 3 boundaries?

Table 5.4 (p. 34-37) in the Scope 3 Standard identifies the minimum boundaries and optional boundaries of each scope 3 category. This is to standardize the boundaries of each category. The minimum boundaries are intended to ensure that major activities are included in the scope 3 inventory, while clarifying that companies need not account for the value chain emissions of each entity in its value chain, ad infinitum. Companies may include emissions from optional activities within each category.

Companies may account for additional emissions beyond the minimum boundary, where relevant, including activities that are expected to have significant GHG emissions, offer significant GHG reduction opportunities, and/or are relevant to the company’s business goals (Scope 3 Standard, Table 6.1, p. 61), in accordance with the accounting and reporting principles (Scope 3 Standard, Chapter 4).

For more information and further reading:

• Scope 3 Standard, Table 5.4 (Description and boundaries of scope 3 categories), p. 34-37.
• Scope 3 Standard, Chapter 2 (Business Goals)  
• Scope 3 Standard, Table 6.1 (Criteria for identifying relevant scope 3 activities), p. 61