Description:
This data point captures GHG emissions (in local currency) associated with the purchase of capital goods — long-term assets that are capitalised on the company’s balance sheet and used over multiple years. Capital goods typically include buildings, machinery, large equipment, large IT hardware, and major construction projects. Emissions are calculated using spend-based data, unless supplier-specific life cycle data (LCA/EPD) is available.
What to include:
Major construction projects (new plants, offices, warehouses).
Machinery, production equipment, and vehicles purchased as fixed assets.
IT hardware and data center infrastructure purchased as capital investments.
Any purchase classified as CAPEX in financial accounts.
What not to include:
Repairs, refurbishments, or small projects that are expensed (OPEX) → report under Scope 3.1 – Purchased goods & services.
Consumables, packaging, or short-lived operational goods.
Fuels, water, or electricity (covered in Scope 1/2/3.3).