ITU-T L.1420 - Scope 3 guidance for telecommunication operators

 https://www.itu.int/ITU-T/recommendations/rec.aspx?rec=15671

Summary

Scope 3 emissions from telecommunication operators are the indirect emissions of their value chain, including their supply chain and products used by customers. Estimating Scope 3 emissions is difficult since this refers to emission sources outside a company's direct control.

Scope 3 emissions cover a wide range of economic activities that are divided into 15 Categories.

This Supplement establishes guidance to harmonize methods for telecommunication operators to assess and report their Scope 3 greenhouse gas (GHG) emissions, and to increase the coverage and transparency of the reporting. This guidance prioritizes Categories 1 to 2 and 11 of the GHG Protocol (which addresses the life cycle impact of company portfolios) in particular and Category 3 (which is closely linked to Scope 1 and 2), although all categories are addressed.