# How does a buyer of Qatari LNG count its upstream emissions in Scope 3?

Canonical: https://senseible.earth/answers/qatar-lng-buyer-scope-3-upstream

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.

- [LNG invoice to CO2](https://senseible.earth/answers/lng-invoice-co2-per-kg)
- [Well to tank from fuel invoices](https://senseible.earth/answers/well-to-tank-emissions-from-diesel-invoices)
- [Upstream for transmission losses](https://senseible.earth/answers/scope-3-category-3-transmission-losses)

Sources: [GHG Protocol Corporate Value Chain (Scope 3) Standard](https://ghgprotocol.org/corporate-value-chain-scope-3-standard), [2006 IPCC Guidelines, Volume 2: Energy](https://www.ipcc-nggip.iges.or.jp/public/2006gl/vol2.html)

Last reviewed 2026-10-21.