Capital goods are the durable products used by your company to produce other goods and services. These include machinery, equipment, and buildings. Capital good emissions include all the upstream (i.e., cradle-to-gate) emissions from the production of capital goods purchased or acquired by your organisation.
In certain cases, there may be ambiguity over whether a particular purchased product is a capital good or a purchased good. Companies should follow their own financial
accounting procedures to determine whether to account for a purchased product as a capital good in this category or as a purchased good or service. Companies should not double count emissions.
Capital good emissions are Scope 3 emissions.