An Environmental Product Declaration (EPD) contains third-party verified lifecycle impact data for a product, often cradle-to-grave. For Scope 3 greenhouse gas (GHG) reporting under the GHG Protocol, this data can be disaggregated and mapped to the appropriate Scope 3 categories.
WHAT ARE THE STEPS TO USING EPDS FOR SCOPE 3 REPORTING?
STEP 1 – UNDERSTAND SCOPE 3 CATEGORIES
The GHG Protocol defines 15 Scope 3 categories (e.g. purchased goods, capital goods, transportation, use of sold products, end-of-life). Not all apply to every product, but EPD data typically contributes to:
- Category 1: Purchased goods & services
- Category 2: Capital goods
- Category 4/9: Upstream/downstream transport & distribution
- Category 11: Use of sold products
- Category 12: End-of-life treatment
STEP 2 – BREAK EPD INTO LIFE CYCLE STAGES
EPDs follow EN 15804 (construction products) or ISO 14025 standards and are structured in modules. Each module provides EPD data that aligns with a corresponding Scope 3 category:
- A1–A3 (Product stage): Raw material supply, transport, manufacturing → Scope 3 Category 1: Purchased goods and services.
- A4–A5 (Construction stage): Transport to site, installation → Category 4: Upstream transport and distribution or Capital goods (if part of assets).
- B1–B7 (Use stage): Use, repair, replacement, maintenance, energy, water → Category 11: Use of sold products.
- C1–C4 (End-of-life): Deconstruction, transport, processing, disposal → Category 12: End-of-life treatment of sold products.
- D (Beyond system boundary): Benefits & loads beyond system (e.g. recycling credits) → reported separately, not counted directly in Scope 3 but can inform avoided emissions.
STEP 3 – MAP DATA INTO SCOPE 3 REPORTING
Turning EPD data into Scope 3 reporting involves four key steps:
- Extract the GHG emissions (kg CO₂e) per module from the EPD.
- Allocate those values to the corresponding Scope 3 categories.
- Scale results: EPDs often give results per functional unit (e.g. 1 m² of material). For Scope 3, scale to actual purchased or sold quantities.
- Adjust for reporting boundaries:Decide on cut-off rules: if your Scope 3 inventory is corporate-wide, only include categories relevant to your activities.Ensure consistency: EPD impacts are cradle-to-gate by default unless full life cycle declared.
STEP 4 – ASSEMBLE THE SCOPE 3 REPORT
When preparing your Scope 3 report, structure the data as follows:
- Purchased goods (A1–A3): Category 1.
- Capital goods (A1–A5 if asset incorporated): Category 2.
- Transport & distribution (A4, C2): Category 4 (upstream) or Category 9 (downstream).
- Use phase (B modules): Category 11.
- End of life (C modules): Category 12.
- Module D: reported separately as avoided emissions, not included in Scope 3 totals.
ILLUSTRATIVE EXAMPLE – CONCRETE EPD
- A1–A3: Raw material + production: 300 kg CO₂e per m³, Scope 3, Category 1
- A4: Transport to site: 20 kg CO₂e, Scope 3, Category 4
- C1–C4: Demolition, disposal: 50 kg CO₂e, Scope 3, Category 12.
- D: Recycling credits: –40 kg CO₂e (reported separately as avoided emissions, not included in Scope 3 totals).
- In essence: EPDs provide the “building blocks” of Scope 3 data. To use them, you map each lifecycle module to the corresponding Scope 3 category, scale it to real quantities purchased or sold, and then report in line with GHG Protocol rules.
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