Unpacking Scope 3: Category 12 – End-of-life treatment of sold products

GHG Scope 3 Downstream activites | Category 12 – End of life treatment of sold products

Accounting for emissions from disposal, recycling and waste

Every product eventually reaches the end of its usable life. Whether it is recycled, incinerated, landfilled or dismantled, its disposal generates GHG emissions. Scope 3 Category 12 captures these downstream end-of-life emissions.

Category 12 includes greenhouse gas emissions from the waste treatment of products and packaging sold in the reporting year, once they are discarded by customers.

This category is particularly important for high-volume consumer goods manufacturers, packaging producers, electronics companies, plastics manufacturers and textile brands.

What does this mean in practice?

If your company sells plastic packaging, emissions from landfill methane or incineration are included here. If you manufacture electronics, emissions from dismantling, recycling or improper disposal are considered. If you produce construction materials, demolition and waste processing emissions may fall into this category. Even biodegradable products may generate emissions depending on how they decompose.

Why Category 12 matters

Waste treatment methods vary significantly across Countries. Regions heavily dependent on landfill may generate high methane emissions, while recycling rates influence overall impact.

Category 12 encourages companies to rethink material selection, packaging intensity, recyclability and circular design.

Extended producer responsibility policies and waste regulations are expanding globally, making this category increasingly important for compliance and risk management.

How companies estimate these emissions

Typical steps include:

• Calculating the total mass of products and packaging sold
• Identifying likely regional waste treatment pathways
• Applying emission factors for landfill, incineration, recycling, composting or recovery

Because consumer disposal data is rarely precise, companies often use regional waste statistics and lifecycle databases.

The strategic perspective

Category 12 reinforces full lifecycle accountability. Climate impact does not end at sale, it continues through disposal.

Designing products for recyclability, reusability and material efficiency can significantly lower end-of-life emissions while supporting circular economy goals.