2. Capital goods

Select one of the buttons below to enter your scope 3 category 2 data. There is one option: Purchasing data (dollars or MT eCO2).

Purchasing Data (USD)

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What are capital goods? 

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The capital goods category includes the upstream emissions associated with products that have an extended life. Examples of capital goods include construction, equipment, machinery, buildings, facilities, and vehicles. It is category 2 of scope 3. The emissions calculations account for all emissions that occur upstream of your organization, such as the processing of raw materials and the manufacture of a capital good.

Smaller purchases that are consumable goods, such as food and office supplies, should be reported in scope 3 category 1: Purchased goods and services. The differences between the purchased goods and capital goods can be nuanced and ultimately depends on how your organization categorizes its purchasing data. Just be sure to document your approach and use consistent categorization across time.

The capital goods and services category can be a significant component of an organization's overall carbon footprint and is essential to include for a complete picture of your emissions and for decision-making. The construction category in particular can be large for colleges, universities, and other campus-based organizations.

What options are available in SIMAP for capital goods data entry?

  • Purchasing data: Enter dollars spent by purchasing category. You can assign any of the purchasing data categories to the capital goods category. Note that purchasing data is intended to provide an order of magnitude estimate; enter more detailed activity data (e.g., weight of food) whenever possible. See this page for guidance on purchasing data entry.

SIMAP will add more options for weight-based capital goods data entry in the future.

For construction purchasing, consider using the Embodied Carbon in Construction Calculator (EC3), which provides weight-based calculations for construction purchases.


Source: GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard