In the Greenhouse Gas Protocol's coal, generator, utility and customer example, who reports which tonne in Scope 3 Category 3?

The Greenhouse Gas (GHG) Protocol's Scope 3 Standard follows 100 megawatt hours from a coal miner to a customer. The customer reports 90 tonnes in Scope 2 and 15 in Category 3: 4.5 for the coal upstream and 10.5 for power lost in the grid. The utility reports 10 in Scope 2 and 95 in Category 3.

The chain, with the standard's own numbers

• A coal company (A) emits 5 tonnes of carbon dioxide equivalent (CO2e) mining and moving coal, and sells it to a power generator.
• The generator (B) burns the coal, emits 100 tonnes and makes 100 megawatt hours (MWh).
• A utility (C) owns the grid, buys all 100 MWh and loses 10 MWh in transmission and distribution.
• A customer (D) uses the remaining 90 MWh. The standard calls its numbers an example only; they use 1 tonne of CO2e per MWh.

Who reports what

• Coal company A: 5 tonnes in Scope 1; 100 tonnes in Category 11 for the combustion of the coal it sold.
• Generator B: 100 tonnes in Scope 1; 5 tonnes in Category 3 for the coal's upstream emissions. Nothing for the electricity it sells, because that is already in its Scope 1.
• Utility C: 10 tonnes in Scope 2 for power it consumes as losses; in Category 3, 0.5 tonnes (5 x the 10% of the power it used) for coal upstream and 94.5 tonnes for the generation of power it bought and sold on to D.
• Customer D: 90 tonnes in Scope 2; in Category 3, 4.5 tonnes for coal upstream (5 x the 90% it used) and 10.5 tonnes for power lost in the grid.

What it means for a factory

Your bill gives the MWh. Scope 2 is what you bought. Category 3 adds two lines for the same power: the fuel upstream of the power plant and the power lost on the way to you. In the example, Category 3 is 15 tonnes on 90 of Scope 2, about 17% more, from grid losses of 10 MWh in every 100 and 5 tonnes of CO2e for every 100 MWh generated. Do not copy those ratios. In India use the Central Electricity Authority's own loss rate and a published upstream factor for the fuel.

The customer's column, scaled to a factory (example only)

• Standard's customer: Scope 2 = 90; Category 3 = 4.5 + 10.5 = 15; 15 / 90 = 16.7%
• A factory using 900 MWh at the same ratios: Scope 2 = 900 tonnes; Category 3 = 150 tonnes
• The standard's ratios are not Indian ones; replace both lines with factors for your own grid

All numbers come from the standard's own example, scaled by 10 here. They are not emission factors.

What Senseible does here

Senseible reads electricity bills and fuel invoices into monthly records. Category 3 factors and loss rates are figures you add.

• Carbon calculators
• Category 3: fuel and transmission losses
• Category 3 for a captive coal power plant
• Transmission and distribution losses in India

Sources: GHG Protocol, Corporate Value Chain (Scope 3) Accounting and Reporting Standard

Last reviewed 2026-11-04. Numbers are the Scope 3 Standard's own example. Use current Indian loss rates and upstream factors for your report.