GHG Scope 3 (Value Chain)

Overview

The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard provides requirements and guidance for companies to account for and report indirect emissions across their value chain. It organizes scope 3 emissions into fifteen categories that cover upstream activities such as purchased goods and services and downstream activities such as use and disposal of sold products. The standard defines how to set the reporting boundary, collect data, and calculate emissions, and it is intended to track a single company's emissions over time. Emissions are reported in metric tons of carbon dioxide equivalent, and the standard does not issue tradable units.

Sources: methodology document · Greenhouse Gas Protocol

01 · Roles

The workflow as an explicit directed graph. In Graph each column is one role, so you can see who acts at each step; every node names the org.broadlistening.policy.block.* def it resolves to plus its input and output record. Data flow switches to a lineage view that makes explicit what data each node needs and makes, with dependency arcs tracing every record back to the node that produced it. Hover to trace, click to inspect; revise edges (dashed) send work back.

03 · Generated lexicon records

The records this methodology compiles to, ready to write to a PDS. The first tabs are the new policy engine records; the ★ claim.activity tab and those after it are reused ATProto Collective Funding Ecosystem records (org.hypercerts.*): the issued hypercert batch, its rights, an example verification attachment and a retirement receipt.

{
  "$type": "org.broadlistening.policy.methodology",
  "code": "GHG-S3",
  "name": "GHG Scope 3 (Value Chain)",
  "registry": "Greenhouse Gas Protocol (GHG)",
  "sector": "Value chain",
  "creditType": "inventory",
  "status": "active",
  "version": "1.0",
  "roles": [
    {
      "id": "registry",
      "name": "Programme Administrator",
      "permission": "Owns the protocol and approves reporters."
    },
    {
      "id": "reporter",
      "name": "Reporting Entity",
      "permission": "Defines the inventory boundary and reports activity data."
    },
    {
      "id": "verifier",
      "name": "Verification Body",
      "permission": "Provides limited or reasonable assurance over the inventory."
    }
  ],
  "schemas": [
    "at://did:plc:bl0adl1sten1ngp0l1cyreg/org.broadlistening.policy.schema/ghg-scope3-inventory-boundary",
    "at://did:plc:bl0adl1sten1ngp0l1cyreg/org.broadlistening.policy.schema/ghg-scope3-activity-data"
  ],
  "graph": "at://did:plc:bl0adl1sten1ngp0l1cyreg/org.broadlistening.policy.graph/ghg-scope3",
  "issuesAs": "org.hypercerts.claim.activity",
  "workScope": "at://did:plc:bl0adl1sten1ngp0l1cyreg/org.hypercerts.workscope.cel/ghg-scope3-scope",
  "rights": "at://did:plc:bl0adl1sten1ngp0l1cyreg/org.hypercerts.claim.rights/ghg-scope3-rights",
  "createdAt": "2025-01-01T00:00:00.000Z"
}

04 · Schemas

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