GHG Categories and Sub-Categories of Emission Sources

(Source: Cross References - Annex B ISO 14064-1:2018 and Annex C ISO/TR 14069:2013)

Type of N°
Category Example of emission sources
emissions
1.1 Direct emissions from stationary Combustion of fuels, including combustion of biomass (to be
combustion quantified separately)
1.2 Direct emissions from mobile Combustion of fuels from mobile sources including combus-
combustion tion of biomass (to be quantified separately)
1.3 Direct process related emissions Process related emissions may produce CO2, CH4 and N2O
1. Direct GHG
(decarbonization, waste treatment, livestock, fertilizer use,
emissions and etc.)
removals
1.4 Direct fugitive emissions Fugitive GHG emissions include leaks from equipment and
storage and transport systems, and leaks from reservoirs and
injection wells.
Disposal/treatment of waste generated in operations
1.5 Direct emissions and removals from Soils, forests, grasslands, lakes.
Land Use, Land Use Change and
Forestry (LULUCF)
U 2.1 Indirect emissions from imported Emissions resulting from the generation of imported
electricity consumed electricity.
In case of a GHG inventory of an energy supplier that owns or
controls the transmission and distribution system, the GHG
2. Energy emissions from the transmission and distribution system
GHG should be accounted in energy indirect emissions.
indirect U 2.2 Indirect emissions from consumed Emissions resulting from the generation of imported steam,
emissions energy imported through a physical heating, cooling, compressed air.
network (Heating, steam, cooling,
compressed air) excluding electric- In case of a GHG inventory of an energy supplier that owns or
ity controls the transmission and distribution system, the GHG
emissions from the transmission and distribution system
should be accounted in energy indirect emissions.
U 3.1 Upstream transport and distribu- Transport and distribution of inputs (i.e. purchased or acquired
tion goods, services, materials or fuels), including intermediate
(inter-facility) transport and distribution, warehousing and
storage, associated with direct suppliers
Extraction, production, and transport (leaks included) of fuels
that are consumed by the organization (upstream emissions
linked to categories 1 and 2).
Extraction, production, and transport (leaks included) of
fuels in the generation of electricity, steam, heating cooling
and compressed air imported by the reporting organization
(upstream emissions linked to categories 6 and 7)
Electricity, steam, heating, cooling and compressed air con-
3. Indirect GHG sumed in transmission and distribution of network energies.
emissions from
When the reporting organization is an utility company that
Transpotation sold energy to an end users, emissions from the extraction,
production and transport of purchased electricity, steam,
heating, cooling and compressed air.
D 3.2 Downstream transport and distri- Transport and distribution of sold products, including ware-
bution housing and retail

O 3.3 Employee commuting Employees commuting to and from work

Employee telecommuting

U 3.4 Client and visitor transport Transport to and from the client/visitor location to the organi-
zation

U 3.5 Business travel Employee business travel

U are upstream emissions, D are downstream emissions and O are out of stream emissions
 (continued)
Type of N°
Category Example of emission sources
emissions
U 4.1 Purchased products Extraction and production of inputs (i.e. purchased or acquired
goods, services, materials,) Outsourced activities, including
contract manufacturing, data centres, outsourced services, etc.
associated with direct (tier 1) suppliers. It includes upstream
franchises (partial allocation of the fran- chisor’s emissions to
be reported by franchisee).
Emissions from PURCHASED GOODS, association with the
fabrication of the product
U 4.2 Capital equipment Manufacturing/construction of capital equipment owned or
4. Indirect controlled by the reporting organization
GHG Emissions from CAPITAL GOODS (purchased & amortized
emissions from by organization), including equipment, machinery, building,
Goods used vehicles, facilities
by
D 4.3 Disposal of solid & liquid waste Emission from disposal of solid & liquid waste (landfill,
Organization
incineration, biological treatment, recycling process)
Transport of waste generated in operations
note: emissions from sources located outside the
organizational boundaries - 'cradle to supplier output gate'
U 4.4 Upstream leased assets Manufacturing/construction and operation of leased assets not
included in lessees “direct emissions” (reported by lessee)
U 4.5 Emissions from the use of services not emissions from the use of services not described in the above,
described in the above including: consulting, cleaning, maintenance, mail delivery, bank,
etc
D 5.1 Use stage of the product Use of sold goods and services
5. Indirect
GHG D 5.2 Downstream leased assets Downstream GHG Emissions of lessors assets
emissions
associated with D 5.3 End of life of the product Disposal of sold products at the end of their life
the Used of
Product from
Organization U/D 5.4 Investments GHG emissions associated with investments, including fixed
asset investments and equity investments not included in
organizational boundaries
6. Other U/O/D 6 Other indirect emissions not If emissions are not covered by the other categories, this extra
Indirect GHG included in the other categories category should be used. The organization should clearly
emissions describe what is taken into account in this category.

U are upstream emissions, D are downstream emissions and O are out of stream emissions
 ISO/DTS 14069:2021(E)

Annex B (informative) ISO/DTS 14069:2021

Categories Correspondence ISO14064-1:2018, ISO/DTS 14069:20XX, ISO14069:2013,

WRI GHG Protocol

New References of the

Categorizations
categorization New categorizations from Categorizations corresponding
from
s from ISO ISO 14069:20xx from GHG clause from the
14064-1:2018 ISO 14069:2013 revised ISO/TS
Protocol
14069:20xx
1 1.1 Direct emissions from stationary 1 Scope 1 (direct) 5.2.2.2.a) and 6.5.1.1
combustion
1.2 Direct emissions from mobile 2 5.2.2.2.b) and 6.5.1.2
combustion
1.3 Direct process emissions and 3 5.2.2.2.c) and 6.5.1.3
removals from industrial processes
1.4 Direct fugitive emissions from the 4 5.2.2.2.d) and 6.5.1.4
release of GHG in antropogenic
systems
1.5 Direct emissions and removals from 5 Optional information 5.2.2.2.e) and 6.5.1.5
land use, land use change and
forestry (LULUCF)
2 2.1 Indirect emissions from imported 6 Scope 2 5.2.3.2.a) and 6.5.2.1
electricity (indirect) -
2.2 Indirect emissions from imported 7 generation of 5.2.3.2.b)
energy other than electricity consumed
energy
3 3.1 Indirect emissions from upstream 12 Scope 3, Category 5.2.3.3.a) and 6.5.3.1
transport and distribution for goods 4: Upstream Tables 8 to 12 (examples)
transportation
and distribution
3.2 Indirect emissions from 17 Scope 3 Category 5.2.3.3.b) and 6.5.3.2
downstream transport and 9: Downstream
distribution for goods transportation and
distribution
3.3 Indirect emissions from employee 22 Scope 3, Category 7: 5.2.3.3.c) and 6.5.3.3
commuting Employee Commuting
3.4 Indirect emissions from client and 16 N/A 5.2.3.3.d) and 6.5.3.4
visitor transport Tables 13 to 15
(examples)
3.5 Indirect emissions from business 13 Scope 3, Category 6: 5.2.3.3.e) and 6.5.3.5
travel Business travel
4 4.1 Indirect emissions from 8&9 Scope 3, Category 5.2.3.4.a) and 6.5.4.1
purchased goods 1: Purchased goods
and services &
Scope 3, Category
3: Fuel- and
energy-related
activities
4.2 Indirect emissions from capital 10 Scope 3, Category 5.2.3.4.b) and 6.5.4.2
goods 2: Capital goods Tables 16 and 17
(examples)
4.3 Indirect emissions from the 11 Scope 3, Category 5.2.3.4.c) and 6.5.4.3
disposal of solid and liquid 5: Waste Tables 18 to 20 (data
wastes generated in disaggregation and
operations examples)
4.4 Indirect emissions from the use of 14 Scope 3, Category 8: 5.2.3.4.d) and 6.5.4.4
assets Upstream leased
assets
4.5 Indirect emissions from the use of 9 Scope 3, Category 1: 5.2.3.4.e) and 6.5.4.5
other services Purchased goods
and services
 ISO/DTS 14069:2021(E)

New References of the

Categorization
categorization New categorizations from ISO Categorizations corresponding
s from
s from ISO 14069:20xx from GHG clause from the
14064-1:2018 ISO 14069:2013 revised ISO/TR
Protocol
14069:20xx
5 5.1 Indirect emissions or removals from the 18 Scope 3, Category 5.2.3.5.a) and 6.5.5.1
use stage of the product 10: Processing of
sold
products & Scope 3,
Category 11: Use of
sold products
5.2 Indirect emissions from downstream 21 Scope 3, Category 13: 5.2.3.5.b) and 6.5.5.2
leased assets Downstream leased
assets
5.3 Indirect emissions from end of life stage 19 Scope 3, Category 12: 5.2.3.5.c) and 6.5.5.3
of the product End-of-life treatment of
sold products

5.4 Indirect emissions from investments 15 Scope 3, Category 15: 5.2.3.5.d) and 6.5.5.4
Investments
6 6 Indirect GHG emissions from other 23 N/A 5.2.3.6. and 6.5.6
sources
Comment: NOTE Former category 20 has been removed because franchisees’
emissions should be considered within the operational boundaries of
the organization (see 5.1.2.1.) The GHG Protocol includes the
emissions from the operation of franchises in Scope 3, Category 14:
Franchises.