This category covers the upstream (cradle-to-gate) emissions associated with the acquisition of goods that are purchased for use within the companies’ offices e.g. office furniture, computers, telephone, copy paper.
In this case, cradle-to-gate includes:
Material extraction, sourcing, transport to the point of leaving the tier 1 (direct) supplier (i.e. before it is transported to the consumer)
It excludes:
Transport from the tier 1 (direct) supplier to company
Scope of emissions source
How this Category aligns to carbon accounting standards
The GHG Protocol Corporate Standard is an internationallyvrecognized go-to standard for estimating and reporting corporate GHG emissions. GHG emissions are categorised into three 'Scopes'. For further information see here.
Scope 3 emissions are all indirect emissions – not included in scope 2 – that occur in the value chain of the reporting company. In other words, the emissions that are linked to the company’s operations. Activities covered by scope 3 emissions are diverse, but sit in two high level categories:
Upstream emissions are indirect emissions related to purchased or acquired goods and services (all the emissions occurring to the point of receipt by the company: material sourcing and pre-processing)
Downstream emissions are indirect emissions related to sold goods and services (all the emissions occurring after being sold by the reporting company: distribution, storage, use, end-of-life)
The Cozero category, Office goods, is an upstream source of scope 3 emissions, as defined by the GHG Protocol. All emission calculation methodologies follow the requirements for this scope of emission accounting.
Summary of calculation methods
Here are the different calculation methods available on the Log to calculate scope 3 emissions from Purchased Goods - Office.
These methods are listed in order of how specific the calculation is. Users should choose the method that is the most appropriate to the data available to them, to their business goals and the significance of the emissions of the category.
Consumption method
Emissions are estimated by collecting data on the quantity of units bought during the reporting period and multiplying by the relevant emission factor.
Activity data: number of units bought within the reporting period
Emission factor: the Log is providing a default cradle-to-gate emission factor of the purchased goods per unit of product (kgCO2e/unit) but users can also enter supplier-specific emission factors.
How to report emissions on Cozero?
Step 1: Select the Log called Office goods
Step 2: Select the sub-category you want to report on (e.g. office furniture)
Step 3: Choose the type of good you want to report on within the additional levels of details
Step 4: Enter the number of units for the type of good selected
Step 5: (If available, amend the emission factor with your own supplier-specific emission factor)
The Log will automatically calculate the emissions for the number of units entered
direct emission Input.
Users can enter the amount of emissions in CO2e directly in the log. They need to make sure of the accuracy of data used in this estimation.
Additional information required
For some categories you will need to answer additional questions in order for the Log to know in which scope to report emissions or if additional calculations are necessary (e.g. upstream emissions of electricity purchased).
Question: Is the office good entered considered as a capital good?
Capital goods are final products that have an extended life and are used to manufacture a product, provide a service, or sell, store, and deliver merchandise. To know if your office good should be considered as a capital good in your reporting, you should follow your financial accounting procedures.
Answer:
No: Nothing will move
Yes: You will have to answer the following question:
Question: Does the office good need to be depreciated over the year of usage in your company?
Answer:
No: The office good will be reported inside the capital good category
Yes: You will need to enter the amount of years of usage of the good.
Where can I find data?
Activity Data:
Internal data systems (e.g. bill of materials)
Purchasing records
Supplier-Specific Emission Factors: It is possible for users to customize the emission factors used to calculate emissions. Most of the time, it is recommended to customize the emission factors if you can obtain emission factors from your suppliers. Supplier-specific data is the most accurate because it relates to the specific activity purchased by the reporting company (e.g. electricity, goods and services, etc.).
Users may send survey to the relevant suppliers requesting the following information:
Product life cycle GHG emissions data (following the GHG Protocol Product Standard)
A description of the methodologies used to quantify the emissions and a description of the data sources used (e.g. emission factors)
Whether the data has been assured or verified and, if so, the type of assurance achieved (preference should be given to verified data)
Ratio of primary and secondary data used to calculate the emission factor
If possible, the data provided by the supplier should be for the same time interval as the company’s inventory.
Note that data quality is an iterative process and should be built over time. Therefore there is no need to have the perfect data right away. For more information on data collection see the article on data sourcing.
FAQ
For additional information on the calculation of emissions from purchased goods and services, users can refer to the GHG Protocol Guidance. Please get in touch with our team if there is a frequent need to make use of this Log emission category and you require additional support in the calculation of emissions.