Published: Tue, Nov 1, 2016
Type: Publication

This document is prepared by the Cement Sustainability Initiative (CSI) of the World Business Council for Sustainable Development (WBCSD) and in collaboration with a number of leading cement companies.

This Cement Sector Scope 3 GHG Accounting and Reporting Guidance is intended as a tool for use by cement companies worldwide. It provides a harmonized methodology for the calculation of Scope 3 emissions, with a view to reporting these emissions for various purposes.

This Guidance is based on the WBCSD-WRI Greenhouse Gas Corporate Value Chain (Scope 3) Accounting and Reporting Standard (September 2011), hereunder referred to as Scope 3 Standard and supplements the Cement CO2 and Energy Protocol – CO2 and Energy Accounting and Reporting Standard for the Cement Industry (version 3, May 2011), which covers Scope 1 and 2, hereunder referred to as Cement CO2 and Energy Protocol or Standard.