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Energy purchases & losses (Scope 3, Category 3)

Energy purchases & losses (Scope 3, Category 3)

How to set up the optional Scope 3 Category 3 tables in Scaler: upstream factors for 3A and 3B, and loss-percentage plus lifecycle inputs for 3C. For advanced Scope 3 reporting.

Last updated on April 17, 2026

Purpose of this article

Configure optional Scope 3 Category 3 emission factors on the Energy Purchases & Losses tab. This article covers what each of the three tables is for, what Scaler calculates from your inputs, and where the results appear.

This feature is optional. It primarily supports clients doing advanced Scope 3 reporting (for example, Australian portfolios reporting under NGA). Outputs appear on the Scope 3 purple banners at company and portfolio level, and in the Data Export fields listed below. If your reporting doesn't require 3A, 3B, or 3C, you can leave this tab disabled.

What Scope 3 Category 3 covers

The GHG Protocol splits Category 3 (fuel- and energy-related activities not in Scope 1 or Scope 2) into four sub-activities. Scaler calculates three of them automatically from your inputs on this tab:

  • 3A — Emissions of purchased fuels. Extraction, processing, and transport of fuels consumed at landlord-controlled meters.
  • 3B — Emissions of purchased electricity. Extraction, processing, and transport of the fuels used to generate electricity, district heating, or district cooling (DHC) consumed at landlord-controlled meters.
  • 3C — Transmission and distribution losses. Lifecycle emissions of the additional energy generated to cover losses between the power station and a landlord-controlled meter.

The fourth sub-activity (3D — generation of purchased electricity sold to end users) is relevant only to utilities. It appears as a manual entry row on the Scope 3 Performance page but is not calculated from this tab.

Calculations cover asset-level off-site energy for meters with Area type set to Landlord Controlled, regardless of who purchased the energy. Tenant-controlled meters and on-site generation are excluded. Set the Area type on each meter in Data Collection Portal → Portfolio → Asset List → edit asset → Meters & Consumption → Energy Meters.

Where to configure

Data Collection Portal → Portfolio → Emission Factors → Energy Purchases & Losses

Notion image

The tab contains:

  • An Enable toggle. Category 3 is off by default — turn this on first.
  • A Selected set of emission factors dropdown on each table. For most countries this is Manual. For Australia, Scaler pre-populates NGA 2025 factors (see below).
  • Three tables, described in the next section.
  • A country list in the left rail. Selecting a country filters the table to rows for that country, populated from the assets in your portfolio.

The three tables

Each table is independent. Fill whichever sub-categories you want Scaler to calculate. You can fill any combination — Table 1 only, Tables 2+3 only, or all three.

Table 1 — Category 3.a, 3.b "Upstream EF electricity + fuels + DHC"

Upstream (well-to-tank) emission factors in kgCO₂e/kWh. Scaler multiplies each factor by the corresponding consumption to produce 3A (fuels) and 3B (electricity/DHC).

=3A = Σ (fuel consumption × upstream fuel EF)

=3B = Σ (electricity or DHC consumption × upstream electricity/DHC EF)

Table 2 — Category 3.c "% loss"

Transmission and distribution loss rate as a percentage (enter 5 for 5%, not 0.05).

Table 3 — Category 3.c "Lifecycle Emission Factors"

Full lifecycle emission factor in kgCO₂e/kWh. Must include upstream, combustion, and T&D stages.

Tables 2 and 3 are always used as a pair. Scaler combines them to produce 3C:

=3C = consumption × lifecycle EF × loss %

A loss percentage alone has no emissions meaning, so filling one without the other produces no output.

Rows, columns, and year coverage

For every Country × Subcategory combination where you have meters, Scaler auto-generates a row.

Year columns depend on the country. Most countries default to calendar-year columns (2016, 2017, …, 2024). Australia defaults to fiscal-year columns (Jul–Jun) to match NGA reporting — you can switch to calendar-year columns using the Use calendar year toggle in the state list.

The Reference field on each row captures the source of the factor (for example, NGA 2025 or UK DEFRA 2024, Well-to-Tank: UK Electricity). This is your audit trail.

Australia — state-level factors pre-populated

Australia is the only country with a state-level breakdown. Selecting Australia reveals a State column with the following options, each pre-populated with NGA 2025 factors:

  • Australia Average
  • New South Wales and Australian Capital Territory
  • Queensland
  • South Australia
  • Victoria
  • Tasmania
  • Western Australia – SWIS
  • Western Australia – NWIS
  • Northern Territory – DKIS

Choose the state matching the asset's grid connection. You can override the pre-filled values if needed — once edited, they behave like any other manual entry.

Manual entry for other countries

For every country other than Australia, all three tables are manual entry only. Suggested sources by dataset:

Country / dataset
Use in table(s)
Notes
UK — DEFRA Well-to-Tank
Table 1
Separate sheets for Fuels, UK Electricity, and Heat & Steam. Upstream only — do not use DEFRA combustion factors here.
Netherlands — CO₂emissiefactoren.nl
Table 1
Upstream factors published annually.
US — EPA Emission Factors Hub / Scope 3 Technical Guidance
Table 1
Provides upstream electricity and upstream fuel factors.
Supplier-specific upstream data
Table 1
Utility or supplier-provided factors.
ecoinvent / GaBi
Tables 2 + 3
Full lifecycle factors and separate T&D loss rates.
World Bank EG.ELC.LOSS.ZS
Table 2
Country-level T&D loss rates if no national source is available.

Entering data

  1. Go to Data Collection Portal → Portfolio → Emission Factors → Energy Purchases & Losses.
  1. Turn on the Enable toggle.
  1. Select the country you want to configure from the left rail. If Australia, also pick the relevant state.
  1. For each Country × Subcategory row, enter the emission factor or loss % per year column.
  1. Fill in the Reference field.
  1. Repeat for any other sub-categories you want Scaler to calculate.

Fill in the Reference for every row. This is the main evidence an auditor will ask for.

Units and conversions

All emission factors are entered in kgCO₂e/kWh. Loss rates are entered as a percentage (0–100).

Original unit
Convert to kgCO₂e/kWh
gCO₂e/kWh
÷ 1000
kgCO₂e/MWh
÷ 1000
tCO₂e/MWh
× 1
kgCO₂e/MJ
× 3.6
kgCO₂e/therm
× 0.0341

Document the original unit and any conversion in the Reference field.

Where these emissions appear

Scope 3 Performance page

Data Collection Portal → Company → Performance → GHG emissions → Scope 3 → Fuel- and energy-related activities

Three purple Scaler-calculated banners show:

  • Emissions of purchased fuels (tCO₂e) — drives 3A.
  • Emissions of purchased electricity (tCO₂e) — drives 3B.
  • Transmission and distribution losses (tCO₂e) — drives 3C.

The same values are available at portfolio level on the portfolio Performance page.

Notion image

Data export fields

  • scope_3_category_3a_purchased_fuels_upstream_emissions_kgco2e
  • scope_3_category_3b_purchased_electricity_dhc_upstream_emissions_kgco2e
  • scope_3_category_3c_fuels_transmission_distribution_losses_emissions_kgco2e
  • scope_3_category_3c_electricity_dhc_transmission_distribution_losses_emissions_kgco2e
  • scope_3_category_3c_transmission_distribution_losses_emissions_kgco2e (aggregate)

Best practices

  • Leave this tab disabled if your reporting doesn't require 3A, 3B, or 3C.
  • For Australia, use the pre-populated NGA state-level factors unless you have a better source.
  • Document the source of every factor in the Reference field.
  • Don't mix datasets with different system boundaries on the same row.
  • Review factors at the start of each reporting year rather than carrying the previous year's values forward.

Additional resources

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