Scope 3 Emissions: A Conceptual Accounting Framework for Post-Secondary Institutions and Measurement of Selected Categories of Emissions

Summary: Scope 3 emissions—emissions from activities not directly owned or operated by the University—may contribute as much as 90% of the total emissions from post-secondary institutions. They include business travel, capital project, community, purchased goods, produced goods, and digital footprint. They are also the most difficult emissions to account for, measure, and reduce. This project will develop an accounting framework for Scope 3 emissions, estimate U of T’s emissions and provide guidance on we can reduce them. This research and conceptual framework can hopefully be applied to other post-secondary institutions across the country, using the U of T case as a model.