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Scope 3.5: Waste generation from operational activities

Updated over 5 months ago

Requirements and guidelines according to the GHG Protocol

Category 3.5 of the Greenhouse Gas (GHG) Protocol covers all indirect GHG emissions resulting from the disposal of operational Waste. This includes emissions from the landfilling, Incineration, Composting and Recycling of Waste not covered by Scope 1 or Scope 2.

Important requirements

  • Source identification: Companies should record all relevant waste types, including organic waste, paper, plastic, metal and hazardous waste.

  • Recording methods: Calculations can be made using either waste-related emission factors (e.g. kg CO2e per ton of waste) or specific disposal data from waste management companies.

  • Emission factors: Companies should use standardized emission factors from recognized sources such as DEFRA, IPCC or national environmental authorities.

  • Reporting period: Recorded emissions should be synchronized with annual waste volumes and disposal processes.

  • Units: Waste quantities should be documented in tons (t) and differentiated according to disposal method (Landfill, Incineration, Recycling, Composting).

Recording in NetCero

Follow these steps to record emissions from operational Waste in NetCero:

  1. Create activity: Record all relevant waste types and disposal processes as separate activities in the system.

  2. Assign responsibility: Designate a person responsible for data entry and maintenance.

  3. Assign data entry object: Assign each activity to the correct business unit to ensure clear allocation.

  4. Select emission factors: Users standardized emission factors from the NetCero database or external sources.

  5. Define your own emission factors: Add company-specific factors if more accurate data is available from waste management companies.

  6. Document waste quantities: Record the quantity disposed of directly in the table within the activity - based on invoicing or measurements.

  7. Automatic emission calculation: NetCero calculates the emissions per waste type and integrates them into the overall balance.

Examples of emissions from operational Waste

Example 1: Landfilling of residual waste

A company disposes of 200 tons of residual waste in a Landfill every year. If the emission factor for landfill waste is 0.5 kg CO2e/kg, the emissions amount to

200,000 kg x 0.5 kgCO2e/kg = 100,000 kgCO2e (100 tCO2e)

Example 2: Incineration of plastic waste

A company incinerates 50 tons of plastic waste annually in a waste incineration plant. If the emission factor for plastic incineration is 2.8 kg CO2e/kg, the emissions amount to

50,000 kg x 2.8 kgCO2e/kg = 140,000 kgCO2e (140 tCO2e)

This article has been machine translated. In case of errors, please contact [email protected].

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