What Are Scope 3 Emissions?

Scope 3 emissions are indirect GHG emissions that occur in the value chain of the organization, both upstream and downstream. Accounting for Scope 3 emissions provides information about where in the value chain Cornell has the most opportunity to impact emission reductions. 

Cornell includes scope 3 emissions from air travel, commuting and electricity transmission and losses in our baseline GHG inventory, aligned with Second Nature’s requirements and our carbon commitment. These Scope 3 categories are included because these transportation-based emissions are a direct result of Cornell’s policies and workforce and therefore Cornell has relatively more ability to manage them.

Additional Scope 3 Emissions Accounting

There are several challenges with accounting and performance tracking for Scope 3 emissions and with comparing them to the Scope 1 and Scope 2 emissions, including:

• Lack of precise quantification methods, low data quality – it can be difficult to obtain sufficient information to do reliable estimates as there can be several emitters and the emissions can be from several geographic locations.
• Unlike Scopes 1 and 2—which count directly controlled emissions —Scope 3 covers the entire value chain life cycle, creating inconsistent boundaries and ambiguous causation rules. The same emissions may be assigned to many actors across the value chain, and changes in emissions are difficult to evaluate or attribute.
• The time scale of emissions – dependent on the category upstream and downstream emissions can occur over several years¹.

Cornell inventories many of these indirect emissions, but for most of them it makes more sense to do it separately from Scope 1 and 2 for comparability. Also, Cornell’s main reason for calculating GHG emissions is to obtain a base and inform decision-makers on the most impactful choices for reducing the university’s negative impact. This requires a different approach than calculating a comprehensive carbon footprint. The GHG Protocol’s Corporate Standard emphasizes Scope 1, 2, and selected 3 emissions within defined operational or equity boundaries. This structured approach avoids ambiguity and ensures accountability for emissions the entity can influence most directly. GHG Protocol reporting provides actionable insights for target-setting, risk management, and decarbonization strategies, whereas a “comprehensive carbon footprint” often includes indirect or speculative impacts that may dilute focus and hinder comparability.

Scope 3 emissions from fuel and energy related activities (upstream methane) are accounted for annually and published in our additional inventory. 

Emissions from downstream waste are also accounted for separately and on an annual basis and published in our additional inventory.

A preliminary assessment of the full supply chain of purchases (upstream purchased goods) across Cornell has been done twice, in 2019 and 2021. The methodology of the assessment was developed by Professor Natalie Mahowald, Earth and Atmospheric Sciences, the Campus Sustainability Office, and a student research team in partnership with Cornell Atkinson Center for Sustainability and The Sustainability Consortium.

While Cornell does not account annually for all Scope 3 emissions, the additional inventory section will be updated when new information is available. Our main priority is to create the best base for decision making and progress evaluation in Cornell’s effort of reducing the carbon footprint and mitigating climate change. Because of this, the focus will be on emissions categories that Cornell has an opportunity to impact.