Upstream scope 3 from the third party disposal and treatment of solid waste that is generated in the reporting company’s owned or controlled operations. Waste treatment at facilities owned or controlled by the reporting company is accounted for in a companies own operations (Scope 1 and 2 emissions)

Scope of emissions source  

Scope 3 emissions are all indirect emissions – not included in scope 2 – that occur in the value chain of the reporting company, including both upstream and downstream emissions. In other words, emissions that are linked to the company’s operations. Activities covered by scope three emissions are diverse, but sit in two high level categories; upstream emissions related to purchased or acquired goods and services, and downstream emissions related predominantly to the sales of goods and services.

The waste disposal Log emission category allows users to account footprint data associated to their waste generation as part of their business activities. Only waste treatment in facilities owned or operated by third parties is included in the scope 3 waste Log emission category. This waste management is a service that is purchased by the user company. Waste treatment at facilities owned or controlled by the reporting company is accounted for in scope 1 and scope 2.

A reporting company’s scope 3 emissions from waste generated in operations derive from the scope 1 and scope 2 emissions of solid waste and wastewater management companies. Companies may optionally include emissions from transportation of waste in vehicles operated by a third party.

Reporting emissions on Cozero

The user is requested to submit the material waste, and the method of waste treatment. This data allows for the calculation of emissions associated with the treatment and disposal of this waste. The user is requested to enter the tonnes of the following waste materials


Waste material


Waste material


Waste material




Household residual waste


Plastics: average plastics

Average construction

Organic: food and drink waste

Plastics: average plastic film


Organic: garden waste

Plastics: average plastic rigid


Organic: mixed food & garden waste

Plastics: HDPE (incl. forming)


Commercial & industrial residual waste

Plastics: LDPE and LLDPE


Electrical items

WEEE - fridges and freezers

Plastics: PET (incl. forming)


WEEE - electronics & EE large

Plastics: PP (incl. forming)


WEEE - electronics & EE mixed

Plastics: PS (incl. forming)


WEEE - electronics & EE small

Plastics: PVC (incl. forming)

Mineral oil



Tetra-Pak Mixed



Metal: aluminium cans and foil 


Paper and board: board


Metal: mixed cans

Paper and board: mixed


Metal: scrap metal

Paper and board: paper

Metal: steel cans

The user is then requested to select from the drop down list of waste treatment method. This includes

  • Landfill - A landfill, also called a dump, landfill site, waste disposal site or spoil heap, is a place for the disposal of waste materials. Landfill is the oldest and most common form of waste disposal,
  • Combustion - This is a waste treatment process that burns the organic substances contained in waste materials. Industrial waste incineration facilities are commonly referred to as waste-to-energy plants. Incineration and other high-temperature waste treatment systems are referred to as "thermal treatment".
  • Composting - a biological process in which the organic portion of the waste is decomposed under carefully controlled conditions.
  • Open-loop - Open-loop recycling refers to the recycling of one product into another. For example, plastic water bottles are often recycled into sleeping bags or fleece jackets.
  • Closed-loop - In closed-loop recycling, a product is recycled into the same product. This often happens with aluminium cans. When the item is recycled, the material does not degrade. It can be recycled, filled with a new product, used and recycled again.
  • Anaerobic digestion - a sequence of processes in which microorganisms break down biodegradable material in the absence of oxygen. The process is used for industrial or domestic purposes to dispose of waste or produce fuels.

Emission calculation

To calculate GHG emissions from company data, Cozero applies an emission factor. An emission factor is a coefficient which allows to convert activity data into GHG emissions. It is the average emission rate of a given source, relative to units of activity or process/processes (e.g., kg CO2e emitted per liter of fuel consumed, kg CO2e emitted per kilometer traveled, etc.)

Activity data * emission factor  = CO2 equivalent (CO2e) emissions

The user can add their own emission factors when entering data into Log. Alternatively, the user can enter a CO2 value directly.

The user can add their own emission factors when entering data into Log. Alternatively, the user can enter a CO2 value directly. For additional information on the calculation of emissions from purchased goods and services, users can refer to the GHG Protocol Guidance. Please get in touch with our team if there is a frequent need to make use of this Log emission category and you require additional support in the calculation of emissions: