GHG Protocol Scope 3 - Quadro Metodologico per la Consulenza ESG

This working paper defines the operational methodological framework for conducting GHG Scope 3 inventories in accordance with the GHG Protocol Corporate Value Chain Standard (WRI/WBCSD, 2011). The objective is to provide ESG consultants and enterprises with a structured reference for quantifying, classifying, and reporting indirect emissions along the value chain, in compliance with CSRD/ESRS E1 requirements applicable to European enterprises since 2024. The document analyzes the 15 Scope 3 categories, primary calculation methods, major emission factor databases (DEFRA, ISPRA, AGRIBALYSE, Ecoinvent), and practical implications for ESG consulting services to Italian SMEs