Operational waste includes all emissions from the disposal and treatment of waste by third parties generated in the reporting company's own or controlled facilities. The category includes emissions from the disposal of solid waste and wastewater. Waste treatment in facilities owned by the reporting company, on the other hand, is included in Scope 1 and 2.
Waste disposal can include the following activities:
- Disposal in a landfill
- Disposal in a landfill with landfill gas incineration to generate electricity
- Recycling
- Incineration
- Composting
- Wastewater treatment
Accounting for waste
A distinction is made between three calculation methods:
- Supplier-specific method: Collection of waste-specific Scope 1 and Scope 2 emissions data from waste treatment companies.
- Waste type-specific method: Use of emission factors for specific waste types and waste treatment methods.
- Average data method: Estimation of emissions based on the total waste for each disposal method and the average emission factors for each disposal method.
The supplier-specific method is the most accurate, followed by the waste type-specific method and finally the average data method.
Supplier-specific method:
In certain cases, third-party waste treatment companies may be able to provide waste-specific Scope 1 and Scope 2 emissions data directly to customers (e.g. for incineration, recovery for recycling).
Required activity data:
Allocated Scope 1 and Scope 2 emissions of the waste treatment company (allocated to the activity specified by the reporting company).
Required emission factors:
When using the supplier-specific method, the reporting company collects emissions data from waste treatment companies, so no emission factors are required (the company would have already used emission factors to calculate emissions).
Average data method:
Companies using the average data method should collect data based on the reporting organization's overall waste prevention rates:
- Total mass of waste generated in the operations
- Proportion of this waste treated by different methods (e.g. percentage of waste landfilled, incinerated or recycled).
As many waste management companies charge for waste by disposal method, this data can be taken from utility bills. The information may also be stored in internal IT systems. Required emission factors are specified directly in the Climate Hub. The emission factors only include end-of-life processes.
The emission reductions associated with recycling are due to two factors:
- The difference in emissions between the extraction and processing of virgin material and the reprocessing of recycled material for reuse
- The reduction in emissions that would have resulted from landfilling or other waste treatment.
Companies may encounter recycling in three circumstances, each of which is relevant to a different Scope 3 category. (Scope 12, 5, 1)
Data collection
When collecting data on waste generation, the reporting company should collect data on the types and quantities of waste from the sale of products through to disposal by consumers. This data should also include all packaging and product waste. For food and beverages, companies should refer to the average percentage of food/beverages wasted.
When collecting data on the proportion of waste treated by different methods, companies can refer to the following:
- Company's own research and internal data on how their products are treated after consumption
- Specific government directives on the waste treatment of certain products (e.g. the European Union's Waste Electrical and Electronic Equipment Directive)
- Industry associations or organizations that have studied consumer waste management behavior for specific products
- Average data on waste treatment from the time of sale of the products by the reporting company until the end of life after use by the consumer.
Accounting for waste in the Climate Hub
Some predefined activities with emission factors are stored in the Climate Hub. You can enter the quantity here. The Climate Hub then calculates the emissions for you. If you would like to enter further activities or use your own emission factors, you can do so by clicking the Add your own activity button at the bottom left. You can find a detailed description here.
Further information can be found in the Technical Guidance for Calculating Scope 3 Emissions of the GHG Protocol in Chapter 5: Waste generated in Operations from page 72.