Scope 3
Indirect greenhouse gas emissions in a company's value chain, outside its own operations and purchased energy.
The GHG Protocol divides a company's emissions into scope 1 (direct), scope 2 (purchased energy) and scope 3 (everything else in the value chain). Its Corporate Value Chain (Scope 3) Standard sorts scope 3 into fifteen categories.
Pallets touch at least three: category 1 for pallets you buy, category 5 for pallets your operations throw away, and category 12 for one-way pallets you ship goods on, if they're inside your boundary. Pooled pallets you rent are a purchased service rather than waste.
The Standard is clear that avoided emissions, such as the benefit of reuse over landfill, are not included in or deducted from the scope 3 inventory but reported separately. See category 5 and avoided emissions.
Most companies report scope 3 annually, so pallet figures are usually totals for a reporting year.
Sources
- Corporate Value Chain (Scope 3) Accounting and Reporting Standard GHG Protocol (WRI/WBCSD). Accessed October 27, 2026. Box 5.6 and section 9.5 on avoided emissions; section 5.5 category descriptions.