How do I use my customer's own fuel, electricity and waste figures for Category 10, as the Greenhouse Gas Protocol's site-specific method describes?
Ask the customer who processes your intermediate product for fuel, electricity, refrigerant, process and waste figures for that step, or its calculated emissions. Apply life cycle factors and add. The Greenhouse Gas (GHG) Protocol's resin example gives 1,725 kilograms. Where customer data is hard to get, it says to use the average-data method.
What to ask the customer for
The guide says partners can pull this from internal systems, utility bills, purchase receipts and meter readings. You collect the types and masses of intermediate goods you sold from your own records.
- Either activity data for each downstream process: fuel use, electricity use, refrigerant use and waste, with the factors for each.
- Or the customer's own calculated emissions for each downstream process.
Cover every step to the finished product
The guide says all processing steps through to the production of the final finished product should be accounted for within this category. If the customer's process also uses other intermediate goods or inputs, the emissions should be allocated between your product and the others, using the allocation guidance in Chapter 8 of the Scope 3 Standard.
The sums
- Fuel: quantity burnt times a life cycle factor for the fuel.
- Electricity: kilowatt hours times a life cycle factor for electricity.
- Refrigerant: kilograms leaked times the refrigerant's global warming potential.
- Process emissions, where the process releases them.
- Waste, to the extent possible: kilograms of waste times a factor for how it was treated.
When the customer will not share
The guide says collecting primary data from downstream partners may be difficult, and in such cases companies should use the average-data method.
The guide's resin example: processing resin into plastic handles
- Natural gas: 3,500 kilowatt hours (kWh) x 0.2 = 700 kilograms of carbon dioxide equivalent (CO2e)
- Electricity: 2,000 kWh x 0.5 = 1,000 kilograms CO2e
- Waste: 50 kilograms x 0.5 = 25 kilograms CO2e
- Total: 700 + 1,000 + 25 = 1,725 kilograms CO2e, of which electricity is about 58 percent
The guide says its activity data and factors are examples and do not refer to actual data. In the example company A is the only supplier to company B; a customer buying from several suppliers needs the allocation step above.
What Senseible does here
Senseible reads fuel invoices and electricity bills into monthly records, which covers your own Scope 1 and 2. It does not read your customers' bills, so their figures have to come from them.
- Category 10: processing of sold products
- Category 10 average-data method
- Leaving out downstream intermediate products
- Allocating your emissions to one customer
Last reviewed 2026-11-05. Arithmetic multiplies out to the guide's printed 1,725.