Processing of Sold Products (Scope 3 Category 10)
Category 10 of Scope 3 covers emissions from the processing of intermediate products sold by the reporting company by downstream companies before reaching the end consumer.
What is Processing of Sold Products (Scope 3 Category 10)?
Category 10 is relevant for companies that sell intermediate products requiring further processing. For example, a steel manufacturer selling steel sheets to an automotive company would report the emissions from the automotive company’s stamping, welding, and painting operations as Category 10.
This category only applies when the reporting company sells intermediate products that undergo further transformation. If you sell finished goods directly to end users, Category 10 is not applicable. The GHG Protocol recommends using data from downstream processors where available, or industry-average processing emission factors.
For many service-based and B2C companies, this category is not material. It is most relevant for companies in chemicals, raw materials, components, and industrial manufacturing where products are inputs to further manufacturing processes.
Practical Examples
A chemical company selling polymer resins to plastics manufacturers estimates Category 10 emissions based on the energy intensity of injection moulding and extrusion processes.
A flour miller selling to bakeries calculates the baking energy emissions as Category 10 using industry-average energy consumption per tonne of bread produced.
A semiconductor manufacturer reports the emissions from downstream assembly and testing of its chips by electronics manufacturers.
How Climatise Helps
Climatise helps companies selling intermediate products estimate Category 10 emissions using industry-average processing data and downstream partner information, ensuring complete Scope 3 coverage across all material categories.
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