Cement Sector Scope 3 GHG Accounting and Reporting Guidance

Published

31 October, 2016

Type

Publication

This document is prepared by the Cement Sustainability Initiative (CSI) of the World Business Council for Sustainable Development (WBCSD) and in collaboration with a number of leading cement companies.

This Cement Sector Scope 3 GHG Accounting and Reporting Guidance is intended as a tool for use by cement companies worldwide. It provides a harmonized methodology for the calculation of Scope 3 emissions, with a view to reporting these emissions for various purposes.

This Guidance is based on the WBCSD-WRI Greenhouse Gas Corporate Value Chain (Scope 3) Accounting and Reporting Standard (September 2011), hereunder referred to as Scope 3 Standard and supplements the Cement CO2 and Energy Protocol – CO2 and Energy Accounting and Reporting Standard for the Cement Industry (version 3, May 2011), which covers Scope 1 and 2, hereunder referred to as Cement CO2 and Energy Protocol or Standard.

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