For the accounting of scrap – both pre-consumer and post-consumer – it is recommended not to include material emissions in Scope 3.01 (purchased goods and services). In both cases, the original material emissions have already been accounted for elsewhere. To avoid double counting in accordance with the GHG Protocol, only transport and, if applicable, own further processing/treatment should be taken into account.
Pre-consumer scrap (production waste)
No accounting of material emissions in Scope 3.01.
The emissions associated with the production of the material have already been recorded by the original manufacturer as part of its waste or production balances (e.g. in the cradle-to-gate PCF).The following emissions may still be relevant:
Transport of scrap (Scope 1 or Scope 3.4)
Own processing, sorting or further processing (e.g. energy consumption → Scope 1/2; purchased services → Scope 3.x)
Post-consumer scrap (used products)
No accounting of material emissions in Scope 3.01.
The emissions burden of the original manufacture has already been recorded in Scope 3.01 for the initial purchaser or user. As the product is being reused, re-accounting would lead to double counting.The following emissions should still be included:
Transport of used material (Scope 1 or Scope 3.4)
Emissions from own processing or further processing