Carbon accounting

Fuel- and Energy-Related Activities (Scope 3 Category 3)

Meaning statusEstablishedSource recordDirect document linkedWhy these are different

Definition

Fuel- and energy-related activities (Category 3 of the GHG Protocol's Corporate Value Chain Standard) covers emissions from the extraction, production, and transportation of fuels and energy purchased by the reporting company — including the upstream emissions of purchased fuels and electricity, transmission and distribution losses, and generation of purchased electricity sold to end users — excluding combustion emissions already reported in Scope 1 and Scope 2.

References

PersefoniScope 3 Emissions (Category 3: upstream emissions of purchased fuels/energy, T&D losses, generation of purchased electricity sold to end users; excludes combustion in Scope 1/2)

category definition and boundary

Plana EarthGlossary: Scope 3 Category 3 (FERA acronym)

acronym and usage

Overview

What it means

This category captures the "well-to-tank" and grid-loss part of an organisation's energy footprint: what it took to produce and deliver the fuel and electricity it consumes, rather than the act of burning or using them. For energy-intensive companies and utilities it can be a material share of the value-chain inventory.

How it is used

Companies quantifying Scope 3 inventories calculate Category 3 using average-data or supplier-specific methods; it feeds SBTi targets, CDP disclosures, and CSRD/ISSB reporting.

Why it matters

Omitting Category 3 understates the true footprint of purchased energy, and the category connects corporate accounting to the decarbonisation of upstream fuel supply and electricity grids.