• personal gasoline or diesel vehicles
• ride-sharing and carpools in non-electric vehicles
• public transit (buses, trains, subways) if not electric
• company-sponsored shuttles (if not owned by the company)
• taxis and rideshare services (e.g., Uber, Lyft, traditional cabs)
• gasoline-powered motorcycles and scooters
• air travel for regular commuting
• ferries and water transport

Examples include emissions from:

• airplane flights taken by employees for business purposes
• train journeys for business trips
• bus rides taken for business-related activities
• rental cars or employee-owned vehicles used for business travel (excluding commuting to and from work)
• energy use in hotels where employees stay during business trips

• the manufacturing processes of materials like plastic, cardboard, glass, and metal used for packaging
• transporting packaging materials from suppliers to the company
• the disposal of packaging materials, whether they end up in landfills, are incinerated, or are recycled
• the processes involved in recycling or disposing of packaging materials after the product has been used

• processes such as incineration, composting, and anaerobic digestion used to treat waste
• the decomposition of organic waste in landfills, which can produce methane, a potent greenhouse gas
• the treatment of wastewater generated by the company’s operations

Examples include emissions from/associated with:

• the extraction, production, and transportation of raw materials like metals, plastics, and textiles
• the production and delivery of items such as paper, pens, and computers
• services like consulting, legal, and accounting services, which include the energy use and travel of service providers
• the production, processing, and transportation of food and beverages purchased for company cafeterias or events
• the activities and materials used by third-party maintenance and repair services
• the energy consumption and infrastructure used by IT service providers, including cloud computing services

Examples include emissions from:

• the manufacturing of materials such as cement, steel, bricks, and glass
• transporting construction materials from suppliers to the construction site
• the use of construction equipment and machinery, including fuel consumption and maintenance
• energy consumption for heating, cooling, and lighting during the construction process
• the disposal of construction waste, including landfill emissions and recycling processes
• the demolition of buildings and the disposal or recycling of demolition waste

• the production of office supplies and their packaging
• transporting office supplies from the seller to the reporting company
• transporting used office supplies to recycling or disposal facilities
• Volatile organic compounds (VOCs) released during printing
• recycling, landfilling, and incinerating used office supplies

• Waste generated in operations
• End-of-life treatment of sold products – occurs when the company’s produced goods are later incinerated by consumers

Types of grid losses

• Transmission losses – electricity travels long distances through high-voltage power lines, where some energy is lost as heat due to electrical resistance.
• Distribution losses – once electricity reaches lower-voltage distribution lines, more energy is lost in transformers, wires, and connections before reaching businesses or homes.

Examples include emissions from:

• the manufacturing processes of the chemicals and materials used in cleaning products
• transporting cleaning products from the manufacturer to the company and then to the end user
• the energy and resources used during the application of cleaning products, such as water and electricity
• the disposal of cleaning product containers and any residual chemicals, including landfill or recycling processes

• transporting raw materials or components from suppliers to the company’s manufacturing facilities
• transporting finished products from the company’s facilities to distribution centers, retailers, or customers
• logistics providers that handle warehousing, transportation, and distribution on behalf of the company
• using multiple modes of transportation, such as combining truck, rail, and ship, to move supplies
• the final leg of the delivery process, where products are transported from a distribution center to the end customer

Examples include:

• Fast food chains, grocery stores, and meat processors reporting emissions from cattle, sheep, and goats in their supply chains
• Companies producing packaged foods reporting emissions from fertilizer use in growing grains, fruits, and vegetables
• Chocolate, coffee, and palm oil companies reporting emissions from deforestation linked to crop production
• Clothing brands tracking emissions from cotton farming, including emissions from fertilizers, irrigation, and diesel-powered equipment
• Fashion brands using wool or leather reporting emissions from sheep and cattle in their supply chains
• Ethanol and biodiesel producers tracking emissions from growing biofuel feedstocks like corn and soy
• Renewable natural gas companies accounting for methane from manure management in livestock operations
• Cosmetic brands using honey or beeswax reporting emissions from beekeeping operations

• producing, transporting, and installing hardware used in data centres owned or directly controlled by the reporting company

• producing, transporting, and installing server hardware used by the third-party hosting provider
• electricity consumed by third-party data centres 
• disposing of servers and IT infrastructure at third-party data centres
• employee travel and logistics associated with maintaining servers and IT infrastructure at third-party data centres