Scaler enables robust Scope 3, Category 3 reporting by allowing you to define upstream and lifecycle emission factors for fuels, electricity, district heating/cooling, and related transmission & distribution (T&D) losses. These inputs support the calculation of upstream energy emissions. Metric calculations are available at the asset-level via the Data Export and in aggregate at the Company-level.
How to Fill In Energy Purchases & Losses Emission Factors
Step 1: Confirm Energy Meter Details
Before you can add emission factors, energy meters and consumption must already be input at the asset level.
In the emission factor tables, rows for input are generated based on:
- Countries of assets with energy meters; plus
- Energy type: Each energy
Subcategorypopulates its own row (e.g., natural gas, off-site electricity, district heating and cooling, district chilled water)
In the Scaler Platform
- Go to Data Collection Portal → Asset → Overview → Edit asset → Meters & Consumption → Energy Meters
- In the table, verify that all your sources of energy consumption are recorded as meters. Verify all Meter Details are correct, specifically
Subcategory.
- Confirm the meter is Landlord Controlled where appropriate (tenant-controlled meters are excluded from Category 3 calculations).
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In the Scaler Spreadsheet
- Download the Scaler Spreadsheet for your assets with the Energy Meter sheet.
- Verify meter details are correct and add new meters where necessary.
- Upload the updated spreadsheet back into Scaler.
Step 2: Enter Category 3A & 3B Upstream Emission Factors
These factors represent upstream (well-to-tank / well-to-generation) emissions related to extraction, production, and transportation of fuels and energy before use.
According to the GHG Protocol Category 3 guidance pages 38–44, upstream emissions include:
✔ Extraction and processing of primary fuels
✔ Transportation of fuels to the power plant
✔ Refining / processing prior to combustion
✔ Electricity generation upstream processes
Scope3_Calculation_Guidance_0
In the Scaler Platform
- Go to Data Collection Portal → Portfolio → Emission Factors → Energy Purchases & Losses
- Locate the 3A & 3B Upstream Emission Factors tables.
- Scaler automatically populates a row for each
Country×Subcategorywhere meters exist.
- Enter the
Reference(e.g., “UK DEFRA 2024”) for the emissions factors you are populating for record-keeping and audit purposes.
- Enter the emission factor (per year) in kgCO₂e/kWh.
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Example: Using UK DEFRA
Use the following DEFRA tabs:
Energy Type | DEFRA Source to Use | Notes |
Fuels (e.g., natural gas, gas oil, LPG) | Well-to-Tank: Fuels | Do not use combustion EFs for Category 3. |
Electricity | Well-to-Tank: UK Electricity | Upstream emissions before generation. |
District Heat & Steam | Well-to-Tank: Heat & Steam | Includes upstream processes prior to heat/steam delivery. |
DEFRA upstream (WTT) factors correspond exactly with GHG Protocol formulas for upstream emissions (Formula 3.2) Scope3_Calculation_Guidance_0[1].
Step 3: Enter Category 3C Transmission & Distribution Loss %
This table captures the percentage of energy lost in transmission or distribution.
According to the GHG Protocol (p. 45), T&D losses represent energy “lost between the point of generation and delivery to the reporting company.”
Scope3_Calculation_Guidance_0[1]
In the Scaler Platform
- In the Energy Purchases & Losses tab, open the % Loss (Category 3C) table.
- Enter the Percentage Loss for each Country × Energy Type row.
- Use national averages (e.g., UK = ~5% for electricity).
DEFRA Example
DEFRA provides “5% distribution loss” for UK electricity (noted in the T&D tab descriptions).
This value should be entered as 5 in Scaler (representing 5%).
Step 4: Enter Category 3C Lifecycle Emission Factors for Lost Energy
This table stores the full lifecycle EF of energy that is lost during transmission or distribution.
The GHG Protocol is clear (pages 43–46):
T&D losses should be multiplied by the full lifecycle EF of the energy lost — not just upstream EF.
Scope3_Calculation_Guidance_0[1]
Lifecycle EF includes:
✔ Upstream extraction and processing
✔ Transportation
✔ Combustion emissions
✔ Distribution emissions
✔ All other LCA stages
Using DEFRA
Use the following DEFRA tabs:
Energy Type | DEFRA Source | Reason |
Electricity | Transmission & Distribution: UK Electricity | Provides full lifecycle EF for electricity lost on the grid. |
District Heating / Steam | Heat & Steam Distribution Losses | Lifecycle EF for lost district heat/steam. |
These DEFRA values already include the full lifecycle emissions required for T&D loss calculations (GHG Protocol Formula 3.3) Scope3_Calculation_Guidance_0[1].
In the Scaler Platform
- Navigate to the Lifecycle Emission Factors (Category 3C) table.
- For each Country × Energy Type row, enter the full lifecycle EF in kgCO₂e/kWh.
- Add the Reference for audibility.
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Important Notes
- Only landlord-controlled meters appear in these tables.
- You can download the EF table to Excel or copy/paste values from source spreadsheets.
- Emission factors must be entered in kgCO₂e per kWh for all Category 3 EF tables.
- Scaler calculates emissions only for years where EFs are provided.
- If meters have consumption in 2016–2025 but EFs only exist for 2022–2025 → Scaler calculates upstream emissions only for 2022–2025.
- If units differ in your source (e.g., MJ, MWh, short tons), convert before entry.
Sourcing Emission Factors
Emission factors can be sourced from several verified datasets. The most common sources include:
Source | Dataset | Typical Unit |
DEFRA (UK) | GHG Reporting Conversion Factors | kgCO₂e/kWh |
IEA | Country electricity EF datasets | gCO₂/kWh (convert to kg) |
EEA | European electricity & heat EF | varies |
Local Regulators | Utility-level EF reports | varies |
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Converting Units
Convert all values to kgCO₂e/kWh before entering into Scaler.
Original Unit | Convert To | Conversion |
gCO₂e/kWh | kgCO₂e/kWh | ÷ 1000 |
kgCO₂e/MWh | kgCO₂e/kWh | ÷ 1000 |
tCO₂e/MWh | kgCO₂e/kWh | × 1000 |
MJ | kWh | ÷ 3.6 (then apply EF) |
Always verify your source units — DEFRA already provides EFs in kgCO₂e/kWh for energy.
Guidance on Sourcing & Validation
- Always confirm the unit used in your data source (kg, g, t, MWh, MJ, etc.).
- Convert all EFs to kgCO₂e/kWh before entry.
- Record your data source and year in the Reference column (e.g., DEFRA 2024).
- When uncertain, use a validated calculator or Scaler support to double-check conversions.
Where You’ll See the Results
Once entered, Scaler automatically calculates Scope 3 Category 3 emissions and surfaces them in:
Dashboards
Data Collection Portal → Company → Performance → Scope 3 → Category 3A, 3B, 3C
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Data Export Fields
scope_3_category_3a_purchased_fuels_upstream_emissions_kgco2e
scope_3_category_3b_electricity_heat_cold_upstream_emissions_kgco2e
scope_3_category_3c_fuels_transmission_distribution_losses_emissions_kgco2e
scope_3_category_3c_electricity_dhc_transmission_distribution_losses_emissions_kgco2e
Only emissions from landlord-controlled meters are included.
Summary
Step | What to Do | Where |
1 | Confirm energy meter types and area types | Asset → Overview → Meters & Consumption |
2 | Source verified upstream and lifecycle EFs & convert to kgCO₂e/kWh | DEFRA / IEA / EEA / Utility datasets |
3 | Enter EFs & % Loss for all Category 3 tables | Portfolio → Emission Factors → Energy Purchases & Losses |
4 | View results | Performance → Scope 3 → Category 3 |