Indirect GHG Emissions Calculation in Switzerland

In collaboration with Quantis and BSD Consulting, this report was commissioned to deliver a clear understanding of the current status and possible gaps in the reporting of indirect emissions throughout the value chain of Swiss companies.

Both globally and in Switzerland, the number of companies measuring indirect greenhouse gas (GHG) emissions from their value chain activities has increased in recent years. Prior to this evolution in emissions measurement, most companies reported only on the GHG emissions originating from within their premises (Scope 1) and from their electricity and district heat consumption (Scope 2). Inclusion of the emissions originating from upstream and downstream business processes – called indirect emissions (Scope 3) is relatively new. This study, mandated by the Swiss Federal Office for the Environment (FOEN), was completed to deliver a clear understanding of the current status and possible gaps in the reporting of indirect emissions throughout the value chain of Swiss companies.