What are Scope 3 Category 2 emissions?

Capital Good emissions are emissions from the extraction, production, and transportation of capital goods purchased by your company. A capital good is a fixed assets that your company owns and uses over an extended period of time, and often appears on your company’s balance sheet (e.g. equipment, buildings, and vehicles).

With that, follow our guide below on how to get started!

Step-by-step guide

Step 1: How to Download File Templates

  1. Go to Unravel Carbon and login.

  2. Click on “Measure” and “Upload data” in the sidebar

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  1. On the top right hand corner of the page, click on “Download file template”

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  1. Select the type of file template you are looking for. Click on “Download”. Please refer to the details in your Guide to determine which template to download.

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Step 2: Preparing your data

How do I fill in the template?

Follow the instruction in the Scope 3.1 (Purchased Goods & Services) Guide !

You just have to ensure that you indicate “Yes” for the Capital Goods column:

Data Type Condition Definition Format Example
Capital goods Optional For client to indicate if item is considered a Capital Good.

A capital good is anything that is represented and depreciated on the balance sheet. This will be used to correctly classify the emissions from purchased items in your emission inventory. | yes / no only | yes / no |

Where can I find this data?

This data can also be found within systems in your company. The following table explains where you might find the information you need.

Scope of emissions Where can you find this data?
Scope 3 Category 2
(Capital Goods) This data will likely be found in your ERP / procurement system(s). Your finance team typically separates out CAPEX from OPEX in their accounting system. Use the CAPEX amount for capital goods.

You are recommended to engage your Finance / Procurement / Operations team(s) for this set of data. |

Step 3: Uploading your data

[Steps on how to use platform to upload data]

FAQs