‘Upstream Transportation and Distribution’ emissions, are the greenhouse gas emissions arising from the warehousing and storage, as well as transportation of materials and products from your organisation's tier 1 suppliers to your own operations in vehicles not owned or operated by you.
The key distinction between ‘Upstream Transportation and Distribution’ and ‘Downstream Transportation and Distribution' emissions is that upstream emissions occur in the early supply chain stages, while downstream emissions involve later stages, like product delivery to consumers. (An exception applies if your organisation pays for the goods delivery to consumers. In this case, those emissions are accounted for as upstream transportation and distribution emissions)
Upstream transportation and distribution emissions are Scope 3 emissions.
FAQ
FAQ
How do I account for emissions related to shipping samples between offices?
Upstream transportation and distribution encompasses emissions from the transportation and distribution of goods and services purchased by the company, using vehicles not owned or operated by you. Since you are sending samples between offices, this activity falls under your upstream logistics.