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How to: Spend Emission Approximation
8 Aug, 2023
How to: Spend Emission Approximation
Written by Naseef Ahammed
August 8, 2023

We have listed below approximations for all the major emission types and categories that might arise out of a business, their scope values and corresponding categories in alphabetical order. The initial emission approximation is inaccurate in more ways than one, thus we recommend following detailed emission categories to get an accurate feedback of your scope 1, 2 and 3 emissions.

Spend emission typeCategoryScopeAccount Code
ConstructionBuildings and Infrastructure34001
Electricity/ Gas/ Water supplyBuildings and Infrastructure22001
Real estate activities Buildings and Infrastructure34002
WarehousingBuildings and Infrastructure34003
Food/ Beverages/ TobaccoConsumer Goods and Services35001
Leather/ FootwearConsumer Goods and Services35002
Pulp/ Paper/ Printing and publishingConsumer Goods and Services35005
Retail trade except of motor vehicles Consumer Goods and Services35004
Sale maintenance and repair of motor vehicles Consumer Goods and Services35003
SoftwareConsumer Goods and Services35007
Textiles and textile productsConsumer Goods and Services35006
Coke/ Refined petroleum/ Nuclear fuelEnergy11201
Electrical and optical equipmentEquipment34501
Machinery (not elsewhere classified)Equipment34503
Renting of machinery/ equipment and other busEquipment34502
Financial IntermediationFinancial Services35101
Health and social workHealth and Social Care35201
Other community/ social and personal servicesHealth and Social Care35202
Internet publishing and broadcastingInformation and Communication35103
Post and telecommunicationsInformation and Communication35102
Agriculture/ Hunting/ Forestry/ FishingMaterials and Manufacturing37001
Basic metals and fabricated metalsMaterials and Manufacturing37005
Chemicals and chemical productsMaterials and Manufacturing37002
Manufacturing (not elsewhere classified)Materials and Manufacturing37004
Mining and quarrying Materials and Manufacturing37006
Other non-metallic mineral Materials and Manufacturing37003
Rubber and plastics Materials and Manufacturing37007
Wood and products of wood and corkMaterials and Manufacturing37008
Accounting, auditing and tax consultingOrganisational Activities35204
Environmental and other technical consulting Organisational Activities35205
Management consultingOrganisational Activities35206
Other supply chain spend Organisational Activities35501
Public admin/ defence/ compulsory social securityOrganisational Activities35202
Wholesale trade and commissions tradeOrganisational Activities35203
Hotel Restaurants and Accommodation35301
Hotels and restaurantsRestaurants and Accommodation35302
Air freight/ Air transport – RF effect unknownTransport33001
Airplane travel – RF effect unknown Transport33002
Automobile travel Transport11001
Bus travel Transport33103
Downstream transportation and distribution Transport33401
Other supporting transport activities and activitiesTransport34504
Rail freight Transport33201
Road freight/ Inland transportTransport33101
Sea travel Transport33301
Subway travelTransport33202
Taxi travel Transport33104
Transport equipment Transport34505
Upstream transportation and distribution Transport33402
Water freight/ Water transport Transport33302
Facility waste managementWaste38001

In the table above, there are multiple issues. Here are a few examples:

  • If you have a gas boiler in the premises and you consume LNG (gas), you are emitting under scope 1.
  • If you have an electric vehicle, automobile travel emissions come under scope 2.
  • If you own your own road freight vehicles, you are emitting under scope 1.

There are many more issues with this table. This is why we recommend you to go for detailed emission categories.

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