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

Canonical: https://senseible.earth/answers/scope-3-category-3-coal-power-chain-tonne-by-tonne

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](https://senseible.earth/calculators)
- [Category 3: fuel and transmission losses](https://senseible.earth/answers/scope-3-category-3-transmission-losses)
- [Category 3 for a captive coal power plant](https://senseible.earth/answers/category-3-for-captive-coal-power-plant)
- [Transmission and distribution losses in India](https://senseible.earth/answers/transmission-and-distribution-losses-india-scope-3)

Sources: [GHG Protocol, Corporate Value Chain (Scope 3) Accounting and Reporting Standard](https://ghgprotocol.org/sites/default/files/standards/Corporate-Value-Chain-Accounting-Reporing-Standard_041613_2.pdf)

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.