Do Diwali gifts and corporate gifts for customers count in our Scope 3?

Yes. Gifts you buy are purchased goods in Scope 3 Category 1. Use quantities where the invoice lists items, such as boxes of sweets or dry fruit, and a spend-based estimate otherwise. Courier you pay to deliver them is Category 4. It is usually a small, seasonal line.

How to count

• Sweets, dry fruit, hampers: by weight with a food factor where available, or by spend.
• Electronics and branded goods: by spend, or by a per-unit factor if the supplier gives one.
• Packaging and decoration are part of the item bought.
• Delivery couriers you pay: Category 4.

Where it shows

Gifts usually sit in a sales promotion or business promotion ledger. Map that ledger to Category 1 and note the method: activity or spend, with the factor source.

Keep it in proportion

For most companies gifts are well under one percent of Scope 3. Estimate once by spend and reuse the method each year unless the amount changes a lot.

What Senseible does here

Senseible reads purchase and service invoices; it uses quantities where the invoice shows them and otherwise gives a spend-based estimate, labelled as spend-based with wider uncertainty.

• Mapping expense ledgers to Scope 3
• Spend-based Scope 3: GST, inflation, currency
• Can we exclude a Scope 3 category

Sources: GHG Protocol Scope 3 Standard, Category 1 purchased goods and services

Last reviewed 2026-10-20.