How should an Agra shoe unit count the soles and adhesives it buys?
Bought soles, adhesives, leather and boxes are purchased goods, Scope 3 category 1. Multiply each quantity by a factor from your supplier or a named database, and keep the source beside each line. Without a factor, report the gap rather than guessing.
Order of preference
Supplier's own product figure, with its method stated.
A named database factor for the same material and region.
Spend-based factors only as a last resort, labelled as such.
What buyers look at
A buyer will ask where each material factor came from. A source column answers that before they ask.
What Senseible does here
Senseible reads the energy invoices behind the making stage into a fingerprinted Scope 1 and 2 record, and keeps material invoices on the Scope 3 trail. Material factors come from your supplier or a named database and are labelled with their source, so the product figure can be traced line by line.
Sources: GHG Protocol Corporate Value Chain (Scope 3) Standard, ISO 14067 Carbon footprint of products
Last reviewed 2026-10-21.