GHG PROTOCOL · ESRS E1
Scope 3
Emissions Estimator
Estimate Scope 3 GHG emissions across all 15 GHG Protocol categories. Pre-loaded emission factors from DESNZ, EXIOBASE, and GHG Protocol defaults. Override with your own verified factors. CSRD/ESRS E1 aligned.
GHG PROTOCOL · LIVE
Scope 3 emissions, documented.
Not just estimated.
scope3.conf
categories.csv
README.md
01// engagement— GHG Protocol Ch. 3
02entity_name=
03reporting_period=
04currency=
05sector=
08// scope_3_categories— GHG Protocol Table 5.1
09selected=none
★ = typically material for All sectors (median). Missed: cat. 1, 2, 4, 6, 7.
27// materiality_and_exclusions— GHG Ch.6 · ESRS 1.133
Relevance tests performed for each Scope 3 category (GHG Ch.6):
28
29
30
31
32
33
35exclusion.rationale=
Materiality + exclusions (GHG Ch.6 + ESRS 1.133)
38// data_quality_and_sources— GHG Ch.7 · data hierarchy
Data-quality hierarchy applied:
39
40
41
42
43
44
45data_sources.narrative=
Data quality + sources (GHG Ch.7)
48// intensity_metrics— GHG Ch.9 · ESRS E1-5
49revenue_millions_eur=MEUR
50num_employees=FTE
51prior_year_scope3=tCO2e
52scope1_total=tCO2e
53scope2_total=tCO2e
Intensity metrics (GHG Ch.9 / ESRS E1-5)
56// sector_benchmark— CDP 2023 median · tCO2e/M€
Enter revenue (above) to compare against the All sectors (median) sector median (120 tCO2e/M€).
Sector benchmark · CDP 2023 median
60// sensitivity— ±25% total emissions
Enter activity data to see sensitivity analysis.
Sensitivity · ±25% scenarios
65// risk_warnings— ISSA 5000 / ISAE 3410 · rule engine
Enter activity data to run risk analysis.
Risk warnings · rule engine (ISSA 5000)
70// disclosure_and_conclusion— IFRS S2.29 · ESRS E1-6
Tick disclosure items addressed in FS / sustainability report:
71IFRS S2.29(a)(iii) · ESRS E1-6
72ESRS E1-6(58)
73IFRS S2.29(a)(iv) · ESRS E1-6(62)
74ESRS E1-6(63)
75GHG Protocol Ch.6 · ESRS E1-6(57)
76ESRS E1.45
77ESRS E1-6(54)
78ESRS 1.89
79ESRS E1-4
80ESRS E1-1
81ESRS 1.81
82ESRS 1.133
84prepared_by=
85reviewed_by=
99conclusion.narrative=
Disclosure + conclusion · IFRS S2.29 + ESRS E1-6
previewscope3-wp-2026.pdf
🔒 LOCKED
Scope 3 working paper preview
Select categories and enter activity data to see your GHG Protocol working paper render.
EXPORT (EMAIL TO UNLOCK)
Email unlocks the free download.
No payment required. Unlock above to download the full working paper.
Format
HTML → PDF
Pages
6–12
Price
FREE
or CtrlE
Frequently asked questions
What are Scope 3 emissions?
Scope 3 emissions are all indirect greenhouse gas emissions that occur in the value chain of the reporting company, both upstream and downstream. They are categorised into 15 categories by the GHG Protocol Corporate Value Chain (Scope 3) Standard. Scope 3 typically represents 70–90% of a company's total carbon footprint.
Is Scope 3 reporting mandatory under CSRD?
Yes. Under the CSRD, companies subject to ESRS E1 (Climate Change) must report material Scope 3 emissions. ESRS E1-6 requires disclosure of gross Scope 3 GHG emissions, with a phase-in period: companies may omit Scope 3 data in their first year of CSRD reporting, but must include it from the second year onward. The value chain data cap (ESRS 1, paragraph 133) provides additional relief for the first three years.
What is the difference between spend-based and activity-based emission factors?
Spend-based factors estimate emissions using financial spend data (e.g. kg CO2e per € spent) and are the least accurate but easiest to apply. Activity-based factors use physical activity data (e.g. kg CO2e per kWh, per tonne-km, per kg of material) and produce more accurate results. The GHG Protocol recommends using activity-based data where available and spend-based as a fallback.
Which Scope 3 categories can I exclude?
The GHG Protocol allows exclusion of categories that are not relevant, not significant, or where data is unavailable. However, exclusions must be justified and disclosed. A category is relevant if emissions are expected to be significant relative to total Scope 3, if stakeholders consider them important, or if there are potential risk or opportunity implications.
What emission factor sources does this tool use?
Default factors are drawn from UK DESNZ 2024 conversion factors (business travel, energy), EXIOBASE-derived spend-based factors (purchased goods and services), and GHG Protocol default transport factors. All defaults can be overridden with your organisation's verified factors for improved accuracy.
What other audit tools do you offer?
Ciferi offers 20+ free audit and accounting tools, all browser-based with no login required. These include the Materiality Calculator (ISA 320), ISA 530 Sampling Calculator, ISA 570 Going Concern Checklist, Financial Ratio Calculator, Depreciation Calculator (IAS 16), IFRS 16 Lease Calculator, IFRS 9 ECL Calculator, IAS 37 Provision Calculator, IAS 12 Deferred Tax Calculator, IAS 36 Impairment Calculator, Transfer Pricing Tool, and Intercompany Elimination Tool (IFRS 10). Visit ciferi.com to see the full collection.