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CARBON-ACCOUNTING5 MIN READ

Estimate Purchased Goods With a Hybrid Method

Use a hybrid Scope 3 method for purchased goods with partial supplier-specific data.

Estimate Category 1 purchased-goods emissions for paperboard packaging with supplier-specific factors covering 62 percent of volume. Use supplier-specific data where credible, secondary factors where needed, and disclose coverage by method. The common shortcut is to apply the best supplier's product carbon factor to every supplier. That creates a clean-looking model, but it can misrepresent suppliers with different energy mixes, recycled content, or manufacturing processes. Step 1 Define the category boundary: paperboard packaging purchased during the reporting year, measured in kilograms by supplier. A clear category boundary prevents mixing paperboard with unrelated packaging or excluding small suppliers without disclosure. Step 2…

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