How does a buyer of Qatari LNG count its upstream emissions in Scope 3?
Burning the LNG is Scope 1. Everything before your gate, from gas extraction and processing to liquefaction, shipping and regasification, goes in Scope 3 Category 3 as fuel and energy related activities. Use a supplier or cargo specific figure if you have one, otherwise a published well to tank factor, and say which.
Split the emissions
- Scope 1: combustion at your site, from the gas quantity on invoices.
- Scope 3 Category 3: upstream extraction, processing, liquefaction, shipping and regasification.
Which upstream figure
A supplier figure per cargo or per contract is best. A published well to tank factor is acceptable when labelled as secondary data. Do not mix LNG and pipeline gas factors.
What to keep
Invoices with quantities in kg, tonnes or MMBtu, and the factor source and year.
What Senseible does here
Senseible reads purchase invoices into a dated, fingerprinted record, so each supplier figure in your Scope 3 sits next to the quantity and the document it applies to.
Sources: GHG Protocol Corporate Value Chain (Scope 3) Standard, 2006 IPCC Guidelines, Volume 2: Energy
Last reviewed 2026-10-21.