Requirements and guidelines according to the GHG Protocol
Category 3.3 of the Greenhouse Gas (GHG) Protocol includes all upstream emissions associated with the provision and generation of energy that are not already included in Scope 1 or Scope 2. This includes emissions from the extraction, processing and transportation of fuels as well as transmission and distribution losses of electricity, steam, heat and cooling.
Important requirements
Source identification: Companies should identify all fuel and energy sources that are not already covered under Scope 1 or Scope 2.
Recording methods: Calculations can be based on emission factors or supplier-specific data.
Emission factors: Companies should use recognized emission factors from databases such as Exiobase, Ecoinvent or national environmental authorities.
Reporting period: The recorded emissions should be reconciled with the corresponding consumption data from Scope 1 and Scope 2.
Units: Fuels and energy consumption should be documented in standardized units (e.g. kWh, GJ, liters, m³).
Recording in NetCero
Scope 3.3 Consideration of emissions already recorded
In NetCero, shares of the emissions already recorded in Scope 1 & 2 are automatically taken into account and are visible in the dashboard. The prerequisite for this is the use of emission factors from the NetCero database.
Follow these steps to record upstream fuel and energy-related emissions in NetCero:
Create activity: capture relevant fuel and energy sources as separate activities that have not yet been captured in Scope 1 or 2.
Assign responsibility: Designate a responsible person for data collection and maintenance.
Assign company unit: Assign each activity to the correct business unit to ensure clear allocation.
Select emission factors: Users standardized emission factors from the NetCero database or external sources.
Define your own emission factors: Add company-specific factors if more accurate data is available from Suppliers.
Document fuel and energy consumption: Record consumption directly in the table within the activity - based on measurements or invoices.
Automatic emission calculation: NetCero calculates the emissions per activity and integrates them into the overall balance.
Examples of upstream fuel and energy-related emissions
Example 1: Extraction and transportation of natural gas
A company consumes 250,000 m³ of natural gas per year. If the upstream emission factor for the extraction and transportation of natural gas is 0.2 kg CO2e/m³, the emissions are:
250,000 m3 x 0.2 kgCO2e/m3 = 50,000 kgCO2e (50 tCO2e)
Example 2: Transmission losses in the electricity grid
A company consumes 2,000 MWh of electricity per year. If the transmission and distribution losses are 0.05 kg CO2e/kWh, the emissions amount to
2,000,000 kWh x 0.05 kgCO2e/kWh = 100,000 kgCO2e (100 tCO2e)
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