GREENHOUSEGAS PROTOCOLTechnical Guidancefor CalculatingScope 3 Emissions(version 1.0)Supplement to the Corporate Value Chain(Scope 3)Accounting Reporting StandardWORLDRESOURCESwbcsdINSTITUTECARBONTRUSTThis document was developed in partnership with the Carbon Trust.GHG Protocol and Carbon Trust TeamMartin Barrow,Carbon TrustBenedict Buckley,World Resources InstituteTom Caldicott,Carbon TrustTom Cumberlege,Carbon TrustJohn Hsu,Carbon TrustScott Kaufman,Carbon TrustKevin Ramm,Carbon TrustDavid Rich,World Resources InstituteWill Temple-Smith,Carbon TrustWorld Resources Institute ContributorsCynthia Cummis,World Resources InstituteLaura Draucker,World Resources InstituteSofia Khan,World Resources InstituteJanet Ranganathan,World Resources InstituteMary Sotos,World Resources InstituteCopyright World Resources Institute World Business Council For Sustainable Development,2013