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Scope 3 emissions examples include those from capital goods, upstream transportation and distribution, bought goods and services, fuel combustion and energy use, and employee commuting.

Although not all of them will apply to all businesses, scope 3 emissions can be broken down into 15 categories. Scope 3 emissions are thought to come from the burning of fuel combustion as well as processes downstream of the organization. One of the three emission streams included in the Greenhouse Gas Protocol is known as Scope 3 emissions (GHGP). Scope 1 includes emissions which are directly related to operations which a reporting company owns or supervises. fuel combustion that fall under scope 2 are those that are produced using energy that has been purchased, such electricity.

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