{"id":330356,"date":"2026-03-16T12:21:53","date_gmt":"2026-03-16T03:21:53","guid":{"rendered":"https:\/\/dei.so\/?p=330356"},"modified":"2026-10-03T15:10:58","modified_gmt":"2026-10-03T06:10:58","slug":"how-to-calculate-scope-3-emissions","status":"publish","type":"post","link":"https:\/\/dei.so\/fr\/how-to-calculate-scope-3-emissions\/","title":{"rendered":"Comment calculer les \u00e9missions de Scope 3 (Guide GHG Protocol)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"330356\" class=\"elementor elementor-330356\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f3e5b66 e-flex e-con-boxed e-con e-parent\" data-id=\"f3e5b66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0508cb elementor-widget elementor-widget-html\" data-id=\"b0508cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"deiso-scope3-calculation-block\">\r\n  <style>\r\n    .deiso-scope3-calculation-block * { box-sizing: border-box; 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Si les \u00e9missions des Scopes 1 et 2 sont relativement simples \u00e0 quantifier, <strong>les \u00e9missions du Scope 3 repr\u00e9sentent g\u00e9n\u00e9ralement la part la plus importante et la plus complexe de l\u2019empreinte carbone d\u2019une entreprise<\/strong>.\r\n        <\/p>\r\n        <p>\r\n          Dans de nombreux secteurs, le Scope 3 repr\u00e9sente la tr\u00e8s grande majorit\u00e9 des \u00e9missions totales de l\u2019entreprise \u2014 souvent une part pr\u00e9pond\u00e9rante dans l\u2019industrie manufacturi\u00e8re, le commerce de d\u00e9tail et les services financiers, bien que cette proportion varie consid\u00e9rablement selon les secteurs et doive \u00eatre \u00e9tablie pour chaque entreprise plut\u00f4t que suppos\u00e9e. Les r\u00e9gulateurs, les investisseurs et les clients exercent une pression croissante pour les mesurer et les piloter.\r\n        <\/p>\r\n        <p>\r\n          Ce guide explique comment calculer les \u00e9missions du Scope 3, les m\u00e9thodes et calculs utilis\u00e9s en pratique, ainsi que les difficult\u00e9s rencontr\u00e9es par les organisations pour \u00e9tablir des inventaires fiables.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Que sont les \u00e9missions du Scope 3\u00a0?<\/h2>\r\n        <p>\r\n          Les \u00e9missions du Scope 3 sont <strong>des \u00e9missions indirectes de gaz \u00e0 effet de serre g\u00e9n\u00e9r\u00e9es tout au long de la cha\u00eene de valeur d\u2019une entreprise<\/strong>, en amont comme en aval. Contrairement au Scope 1 (\u00e9missions directes provenant de sources d\u00e9tenues ou contr\u00f4l\u00e9es) et au Scope 2 (\u00e9missions indirectes li\u00e9es \u00e0 l\u2019\u00e9nergie achet\u00e9e), le Scope 3 d\u00e9coule d\u2019activit\u00e9s telles que\u00a0:\r\n        <\/p>\r\n        <ul class=\"page-list\">\r\n          <li>les mati\u00e8res et services achet\u00e9s<\/li>\r\n          <li>le transport et la logistique<\/li>\r\n          <li>l\u2019utilisation des produits par les clients<\/li>\r\n          <li>gestion des d\u00e9chets<\/li>\r\n          <li>les proc\u00e9d\u00e9s de fabrication des fournisseurs<\/li>\r\n        <\/ul>\r\n        <p style=\"margin-top:16px;\">\r\n          Ces \u00e9missions intervenant hors du contr\u00f4le op\u00e9rationnel de l\u2019organisation, elles sont plus difficiles \u00e0 mesurer et \u00e0 v\u00e9rifier \u2014 c\u2019est pr\u00e9cis\u00e9ment pourquoi la m\u00e9thodologie et la documentation de la qualit\u00e9 des donn\u00e9es y rev\u00eatent plus d\u2019importance que partout ailleurs dans l\u2019inventaire.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Les quinze cat\u00e9gories du Scope 3<\/h2>\r\n        <p>\r\n          La <strong>GHG Protocol Corporate Value Chain (Scope 3) Standard<\/strong> defines fifteen categories across upstream and downstream value chains.\r\n        <\/p>\r\n\r\n        <h3>Amont<\/h3>\r\n        <ol class=\"num-list\">\r\n          <li><span class=\"num-badge\">1<\/span>Biens et services achet\u00e9s<\/li>\r\n          <li><span class=\"num-badge\">2<\/span>Biens d\u2019\u00e9quipement<\/li>\r\n          <li><span class=\"num-badge\">3<\/span>Activit\u00e9s li\u00e9es aux combustibles et \u00e0 l\u2019\u00e9nergie non incluses dans les Scopes 1 ou 2<\/li>\r\n          <li><span class=\"num-badge\">4<\/span>Transport et distribution amont<\/li>\r\n          <li><span class=\"num-badge\">5<\/span>D\u00e9chets g\u00e9n\u00e9r\u00e9s par les activit\u00e9s<\/li>\r\n          <li><span class=\"num-badge\">6<\/span>D\u00e9placements professionnels<\/li>\r\n          <li><span class=\"num-badge\">7<\/span>Trajets domicile-travail des salari\u00e9s<\/li>\r\n          <li><span class=\"num-badge\">8<\/span>Actifs lou\u00e9s en amont<\/li>\r\n        <\/ol>\r\n\r\n        <h3>Aval<\/h3>\r\n        <ol class=\"num-list\">\r\n          <li><span class=\"num-badge\">9<\/span>Transport et distribution aval<\/li>\r\n          <li><span class=\"num-badge\">10<\/span>Transformation des produits vendus<\/li>\r\n          <li><span class=\"num-badge\">11<\/span>Utilisation des produits vendus<\/li>\r\n          <li><span class=\"num-badge\">12<\/span>Traitement en fin de vie des produits vendus<\/li>\r\n          <li><span class=\"num-badge\">13<\/span>Actifs lou\u00e9s en aval<\/li>\r\n          <li><span class=\"num-badge\">14<\/span>Franchises<\/li>\r\n          <li><span class=\"num-badge\">15<\/span>Investissements<\/li>\r\n        <\/ol>\r\n\r\n        <div class=\"amber-panel\">\r\n          <span class=\"amber-label\">P\u00e9rim\u00e8tre de reporting<\/span>\r\n          <p>\r\n            Toutes les cat\u00e9gories ne s\u2019appliquent pas \u00e0 chaque organisation, et la norme n\u2019exige pas que les quinze soient quantifi\u00e9es. Elle exige toutefois qu\u2019elles soient toutes <strong>\u00e9valu\u00e9es<\/strong>, et que toute exclusion soit justifi\u00e9e et d\u00e9clar\u00e9e. Omettre silencieusement une cat\u00e9gorie diff\u00e8re de l\u2019\u00e9valuer comme non significative et de le pr\u00e9ciser.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Le calcul g\u00e9n\u00e9ral<\/h2>\r\n        <p>\r\n          Every Scope 3 category, whichever method is used, reduces to the same structure: a quantity of activity multiplied by an emission factor, summed across all activities in the category.\r\n        <\/p>\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">L\u2019\u00e9quation de base<\/span>\r\n          <span class=\"eq\">E<sub>cat\u00e9gorie<\/sub> = <span class=\"sigma\">\u03a3<\/span><sub>i<\/sub> ( A<sub>i<\/sub> \u00d7 EF<sub>i<\/sub> )<\/span>\r\n          <p class=\"eq-note\">\r\n            <strong>E<\/strong> \u2014 \u00e9missions de la cat\u00e9gorie, en tonnes de CO\u2082e. <strong>A<sub>i<\/sub><\/strong> \u2014 activity data for item <em>i<\/em>: masse, d\u00e9penses, distance, kWh ou nombre d\u2019unit\u00e9s. <strong>EF<sub>i<\/sub><\/strong> \u2014 le facteur d\u2019\u00e9mission de cet \u00e9l\u00e9ment, en CO\u2082e par unit\u00e9 de la m\u00eame quantit\u00e9.\r\n          <\/p>\r\n        <\/div>\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">Total du Scope 3<\/span>\r\n          <span class=\"eq\">E<sub>Scope 3<\/sub> = <span class=\"sigma\">\u03a3<\/span><sub>c=1<\/sub><sup>15<\/sup> E<sub>c<\/sub><\/span>\r\n          <p class=\"eq-note\">\r\n            Lorsque les gaz sont quantifi\u00e9s individuellement plut\u00f4t qu\u2019en CO\u2082e, chacun est d\u2019abord converti\u00a0: E<sub>CO\u2082e<\/sub> = \u03a3<sub>g<\/sub> ( m<sub>g<\/sub> \u00d7 GWP<sub>g<\/sub> ), en indiquant la version du rapport d\u2019\u00e9valuation IPCC utilis\u00e9e.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <div class=\"step-row\">\r\n          <span class=\"step-badge\">1<\/span>\r\n          <span class=\"step-title\">Identifier les cat\u00e9gories pertinentes<\/span>\r\n        <\/div>\r\n        <p>\r\n          D\u00e9terminez lesquelles des quinze cat\u00e9gories s\u2019appliquent. Les industriels constatent g\u00e9n\u00e9ralement que les biens et services achet\u00e9s ainsi que l\u2019utilisation des produits vendus pr\u00e9dominent\u00a0; les entreprises de services se concentrent souvent sur les services achet\u00e9s et les d\u00e9placements professionnels\u00a0; les institutions financi\u00e8res sont domin\u00e9es par les investissements.\r\n        <\/p>\r\n        <p>\r\n          Une estimation de criblage, volontairement approximative, suffit pour hi\u00e9rarchiser les cat\u00e9gories. Les d\u00e9penses ou les flux physiques multipli\u00e9s par un facteur moyen sectoriel permettent d\u2019identifier la structure de l\u2019empreinte avant de commencer toute collecte de donn\u00e9es d\u00e9taill\u00e9e.\r\n        <\/p>\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">\u00c9valuation de la mat\u00e9rialit\u00e9<\/span>\r\n          <span class=\"eq\">Share<sub>c<\/sub> = E\u0302<sub>c<\/sub> \u00f7 <span class=\"sigma\">\u03a3<\/span><sub>c<\/sub> E\u0302<sub>c<\/sub><\/span>\r\n          <p class=\"eq-note\">\r\n            <strong>E\u0302<sub>c<\/sub><\/strong> est l\u2019estimation pr\u00e9liminaire de la cat\u00e9gorie <em>c<\/em>. Les cat\u00e9gories sont ensuite hi\u00e9rarchis\u00e9es selon leur part et selon la capacit\u00e9 de l\u2019entreprise \u00e0 agir sur elles \u2014 une cat\u00e9gorie importante sur laquelle elle ne peut pas agir rel\u00e8ve d\u2019une obligation de reporting\u00a0; une cat\u00e9gorie mod\u00e9r\u00e9e sur laquelle elle peut agir constitue une opportunit\u00e9 de r\u00e9duction.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <div class=\"step-row\">\r\n          <span class=\"step-badge\">2<\/span>\r\n          <span class=\"step-title\">Cartographier la cha\u00eene de valeur<\/span>\r\n        <\/div>\r\n        <p>\r\n          Identifier les activit\u00e9s g\u00e9n\u00e9rant des \u00e9missions tout au long de la cha\u00eene d\u2019approvisionnement et du cycle de vie du produit \u2014 production des mati\u00e8res premi\u00e8res, fabrication des composants, transport, utilisation du produit et fin de vie. La cartographie permet d\u2019\u00e9tablir <strong>o\u00f9 se produisent les \u00e9missions et quelles donn\u00e9es seront n\u00e9cessaires<\/strong>, ce qui rend l\u2019\u00e9tape suivante r\u00e9alisable.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <div class=\"step-row\">\r\n          <span class=\"step-badge\">3<\/span>\r\n          <span class=\"step-title\">Collecter les donn\u00e9es d\u2019activit\u00e9<\/span>\r\n        <\/div>\r\n        <p>\r\n          Les calculs du Scope 3 s\u2019appuient sur des donn\u00e9es provenant des fournisseurs, des partenaires et des syst\u00e8mes internes. Les donn\u00e9es d\u2019activit\u00e9 typiques comprennent les quantit\u00e9s de mati\u00e8res achet\u00e9es, les distances et modes de transport, la consommation d\u2019\u00e9nergie lors de l\u2019utilisation des produits et les volumes de d\u00e9chets par fili\u00e8re de traitement.\r\n        <\/p>\r\n        <p>\r\n          Les donn\u00e9es sont soit <strong>primaires<\/strong> \u2014 sp\u00e9cifiques au fournisseur, mesur\u00e9es et attribuables aux biens effectivement achet\u00e9s \u2014 soit <strong>secondaires<\/strong>, issues de moyennes sectorielles et de bases de donn\u00e9es. La plupart des premiers inventaires reposent presque enti\u00e8rement sur des donn\u00e9es secondaires, et leur am\u00e9lioration consiste \u00e0 faire progressivement \u00e9voluer les cat\u00e9gories significatives vers des donn\u00e9es primaires au fil des ann\u00e9es.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <div class=\"step-row\">\r\n          <span class=\"step-badge\">4<\/span>\r\n          <span class=\"step-title\">Choisir la m\u00e9thode de calcul<\/span>\r\n        <\/div>\r\n        <p>\r\n          Le protocole GHG d\u00e9finit quatre m\u00e9thodes, class\u00e9es de la sp\u00e9cificit\u00e9 des donn\u00e9es la plus faible \u00e0 la plus \u00e9lev\u00e9e. En pratique, la plupart des inventaires en utilisent plusieurs simultan\u00e9ment, en appliquant les m\u00e9thodes les plus exigeantes aux cat\u00e9gories significatives.\r\n        <\/p>\r\n\r\n        <h3>M\u00e9thode fond\u00e9e sur les d\u00e9penses<\/h3>\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">\u00c9missions li\u00e9es aux d\u00e9penses financi\u00e8res<\/span>\r\n          <span class=\"eq\">E = <span class=\"sigma\">\u03a3<\/span><sub>i<\/sub> ( S<sub>i<\/sub> \u00d7 EF<sub>i<\/sub><sup>d\u00e9penses<\/sup> )<\/span>\r\n          <p class=\"eq-note\">\r\n            <strong>S<sub>i<\/sub><\/strong> \u2014 d\u00e9penses de la cat\u00e9gorie <em>i<\/em> \u2014 en unit\u00e9s mon\u00e9taires. <strong>EF<sup>d\u00e9penses<\/sup><\/strong> \u2014 facteur d\u2019\u00e9mission par unit\u00e9 mon\u00e9taire, g\u00e9n\u00e9ralement issu d\u2019une base de donn\u00e9es entr\u00e9es-sorties \u00e9tendue \u00e0 l\u2019environnement. Exemple\u00a0: 1 000 000 d\u2019unit\u00e9s mon\u00e9taires d\u2019acier \u00d7 le facteur sectoriel par unit\u00e9 de d\u00e9pense.\r\n          <\/p>\r\n        <\/div>\r\n        <p>\r\n          Rapide, compl\u00e8te et exploitable \u00e0 partir des seules donn\u00e9es comptables. Sa limite est qu\u2019elle ne permet pas de distinguer un fournisseur bas carbone d\u2019un fournisseur \u00e0 fortes \u00e9missions \u2014 et elle r\u00e9agit aux variations de prix comme s\u2019il s\u2019agissait de variations d\u2019\u00e9missions. Ainsi, l\u2019inflation ou une remise n\u00e9goci\u00e9e modifient le chiffre d\u00e9clar\u00e9 sans fondement physique.\r\n        <\/p>\r\n\r\n        <h3>M\u00e9thode des donn\u00e9es moyennes<\/h3>\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">\u00c9missions calcul\u00e9es \u00e0 partir des quantit\u00e9s physiques et de facteurs moyens<\/span>\r\n          <span class=\"eq\">E = <span class=\"sigma\">\u03a3<\/span><sub>i<\/sub> ( m<sub>i<\/sub> \u00d7 EF<sub>i<\/sub><sup>masse<\/sup> )<\/span>\r\n          <p class=\"eq-note\">\r\n            <strong>m<sub>i<\/sub><\/strong> \u2014 masse ou quantit\u00e9 physique de mat\u00e9riau <em>i<\/em>. Exemple\u00a0: 10 000 tonnes d\u2019acier \u00d7 le facteur d\u2019\u00e9mission moyen par tonne d\u2019acier. Plus stable que la m\u00e9thode fond\u00e9e sur les d\u00e9penses, car ind\u00e9pendante des prix.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <h3>M\u00e9thode hybride<\/h3>\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">Combiner les donn\u00e9es fournisseurs et les donn\u00e9es secondaires<\/span>\r\n          <span class=\"eq\">E = <span class=\"sigma\">\u03a3<\/span><sub>j<\/sub> E<sub>j<\/sub><sup>primaires<\/sup> + <span class=\"sigma\">\u03a3<\/span><sub>k<\/sub> ( A<sub>k<\/sub> \u00d7 EF<sub>k<\/sub><sup>secondaires<\/sup> )<\/span>\r\n          <p class=\"eq-note\">\r\n            Les donn\u00e9es sp\u00e9cifiques aux fournisseurs sont utilis\u00e9es lorsqu\u2019elles sont disponibles\u00a0; le reste de la cat\u00e9gorie est compl\u00e9t\u00e9 par des estimations moyennes ou fond\u00e9es sur les d\u00e9penses. C\u2019est le profil de la plupart des inventaires r\u00e9els.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <h3>M\u00e9thode sp\u00e9cifique aux fournisseurs<\/h3>\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">Emissions from supplier product carbon footprints<\/span>\r\n          <span class=\"eq\">E = <span class=\"sigma\">\u03a3<\/span><sub>i<\/sub> ( q<sub>i<\/sub> \u00d7 PCF<sub>i<\/sub> )<\/span>\r\n          <p class=\"eq-note\">\r\n            <strong>q<sub>i<\/sub><\/strong> \u2014 quantit\u00e9 achet\u00e9e aupr\u00e8s du fournisseur <em>i<\/em>. <strong>PCF<sub>i<\/sub><\/strong> \u2014 that supplier\u2019s cradle-to-gate product carbon footprint per unit, ideally prepared under ISO 14067 or the GHG Protocol Product Standard. The most accurate method and the only one that rewards a supplier for reducing emissions.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"callout-panel\">\r\n          <p>\r\n            Le pi\u00e8ge m\u00e9thodologique\u00a0: le passage de donn\u00e9es fond\u00e9es sur les d\u00e9penses \u00e0 des donn\u00e9es sp\u00e9cifiques aux fournisseurs modifie g\u00e9n\u00e9ralement fortement le chiffre d\u00e9clar\u00e9. Cette \u00e9volution constitue un <strong>changement de m\u00e9thodologie, et non une r\u00e9duction<\/strong>, et le pr\u00e9senter comme un progr\u00e8s est l\u2019une des erreurs les plus fr\u00e9quentes dans la d\u00e9claration des \u00e9missions du Scope 3.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <div class=\"step-row\">\r\n          <span class=\"step-badge\">5<\/span>\r\n          <span class=\"step-title\">Appliquer les facteurs d\u2019\u00e9mission<\/span>\r\n        <\/div>\r\n        <p>\r\n          Les facteurs d\u2019\u00e9mission convertissent les donn\u00e9es d\u2019activit\u00e9 en \u00e9missions de GES \u2014 tonnes de mat\u00e9riau \u00d7 kg de CO\u2082e par tonne. Les sources courantes incluent les bases de donn\u00e9es environnementales internationales, les inventaires nationaux d\u2019\u00e9missions et les bases de donn\u00e9es d\u2019ACV.\r\n        <\/p>\r\n        <p>\r\n          C\u2019est dans le choix des facteurs que deux analystes comp\u00e9tents divergent le plus souvent. La g\u00e9ographie, l\u2019anciennet\u00e9 de la technologie, la version de la base de donn\u00e9es et le fait que le facteur soit du berceau \u00e0 la porte ou du berceau \u00e0 la tombe modifient tous le r\u00e9sultat et doivent tous \u00eatre document\u00e9s.\r\n        <\/p>\r\n\r\n        <h3>Formules sp\u00e9cifiques \u00e0 chaque cat\u00e9gorie<\/h3>\r\n        <p>\r\n          Plusieurs cat\u00e9gories n\u00e9cessitent davantage qu\u2019une simple multiplication de la masse par un facteur. Trois exemples particuli\u00e8rement d\u00e9terminants\u00a0:\r\n        <\/p>\r\n\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">Cat\u00e9gories 4 et 9 \u2014 transport<\/span>\r\n          <span class=\"eq\">E = <span class=\"sigma\">\u03a3<\/span><sub>i<\/sub> ( m<sub>i<\/sub> \u00d7 d<sub>i<\/sub> \u00d7 EF<sub>mode,i<\/sub> )<\/span>\r\n          <p class=\"eq-note\">\r\n            Masse en tonnes \u00d7 distance en km \u00d7 facteur par tonne-kilom\u00e8tre pour ce mode de transport. Le taux de chargement et les trajets \u00e0 vide doivent \u00eatre pris en compte dans le facteur s\u00e9lectionn\u00e9.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">Cat\u00e9gorie 11 \u2014 utilisation des produits vendus<\/span>\r\n          <span class=\"eq\">E = N \u00d7 L \u00d7 U<sub>annuelle<\/sub> \u00d7 EF<sub>\u00e9nergie<\/sub><\/span>\r\n          <p class=\"eq-note\">\r\n            <strong>N<\/strong> \u2014 unit\u00e9s vendues durant l\u2019ann\u00e9e de d\u00e9claration. <strong>L<\/strong> \u2014 dur\u00e9e de vie pr\u00e9vue en ann\u00e9es. <strong>U<sub>annuelle<\/sub><\/strong> \u2014 \u00e9nergie ou carburant consomm\u00e9 par unit\u00e9 et par an. <strong>EF<sub>\u00e9nergie<\/sub><\/strong> \u2014 facteur d\u2019\u00e9mission de cette \u00e9nergie dans la zone g\u00e9ographique d\u2019utilisation. Pour les produits consommateurs d\u2019\u00e9nergie, cette cat\u00e9gorie d\u00e9passe fr\u00e9quemment \u00e0 elle seule toutes les autres r\u00e9unies, et l\u2019ensemble de la dur\u00e9e de vie est d\u00e9clar\u00e9 l\u2019ann\u00e9e de la vente.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">Cat\u00e9gorie 12 \u2014 traitement de fin de vie<\/span>\r\n          <span class=\"eq\">E = <span class=\"sigma\">\u03a3<\/span><sub>w<\/sub> ( m<sub>w<\/sub> \u00d7 f<sub>w<\/sub> \u00d7 EF<sub>traitement,w<\/sub> )<\/span>\r\n          <p class=\"eq-note\">\r\n            <strong>m<sub>w<\/sub><\/strong> \u2014 masse de mati\u00e8re <em>w<\/em> dans les produits vendus. <strong>f<sub>w<\/sub><\/strong> \u2014 part orient\u00e9e vers chaque fili\u00e8re de traitement, d\u2019apr\u00e8s les statistiques nationales sur les d\u00e9chets des march\u00e9s concern\u00e9s. <strong>EF<sub>traitement<\/sub><\/strong> \u2014 facteur applicable \u00e0 la mise en d\u00e9charge, \u00e0 l\u2019incin\u00e9ration ou au recyclage de cette mati\u00e8re.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <div class=\"step-row\">\r\n          <span class=\"step-badge\">6<\/span>\r\n          <span class=\"step-title\">Analyser les r\u00e9sultats et identifier les hotspots<\/span>\r\n        <\/div>\r\n        <p>\r\n          Une fois calcul\u00e9s, les r\u00e9sultats sont analys\u00e9s afin d\u2019identifier les principales sources d\u2019\u00e9missions \u2014 les hotspots carbone. Il s\u2019agit g\u00e9n\u00e9ralement de la production des mati\u00e8res premi\u00e8res, de la consommation d\u2019\u00e9nergie pendant l\u2019utilisation des produits et de la logistique. Leur identification transforme un inventaire en plan de r\u00e9duction plut\u00f4t qu\u2019en document de conformit\u00e9.\r\n        <\/p>\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">Contribution et intensit\u00e9<\/span>\r\n          <span class=\"eq\">Contribution<sub>i<\/sub> = E<sub>i<\/sub> \u00f7 E<sub>total<\/sub> \u00d7 100%<\/span>\r\n          <span class=\"eq\">Intensit\u00e9 = E<sub>total<\/sub> \u00f7 Q \u00a0\u00a0 (par unit\u00e9 produite, par chiffre d\u2019affaires ou par FTE)<\/span>\r\n          <p class=\"eq-note\">\r\n            L\u2019intensit\u00e9 permet la comparaison d\u2019une ann\u00e9e sur l\u2019autre lorsque l\u2019activit\u00e9 cro\u00eet ou d\u00e9cro\u00eet. Les \u00e9missions absolues et l\u2019intensit\u00e9 doivent toutes deux \u00eatre communiqu\u00e9es\u00a0; consid\u00e9r\u00e9es seules, elles peuvent \u00eatre trompeuses.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Qualit\u00e9 des donn\u00e9es et incertitude<\/h2>\r\n        <p>\r\n          Un chiffre de Scope 3 sans d\u00e9claration sur la qualit\u00e9 des donn\u00e9es n\u2019est qu\u2019une affirmation. Le protocole GHG exige que la qualit\u00e9 des donn\u00e9es soit \u00e9valu\u00e9e et publi\u00e9e\u00a0; l\u2019approche pratique consiste \u00e0 attribuer un score \u00e0 chaque donn\u00e9e selon des dimensions d\u00e9finies et \u00e0 le pond\u00e9rer selon sa contribution.\r\n        <\/p>\r\n\r\n        <span class=\"table-caption\">Dimensions de la qualit\u00e9 des donn\u00e9es<\/span>\r\n        <div class=\"table-wrap\">\r\n          <table>\r\n            <thead>\r\n              <tr>\r\n                <th style=\"width:26%;\">Dimension<\/th>\r\n                <th style=\"width:38%;\">Question<\/th>\r\n                <th style=\"width:36%;\">Faiblesse courante du Scope 3<\/th>\r\n              <\/tr>\r\n            <\/thead>\r\n            <tbody>\r\n              <tr>\r\n                <td class=\"col-key\" data-label=\"Dimension\">Technologique<\/td>\r\n                <td data-label=\"Question\">Le facteur repr\u00e9sente-t-il la technologie de production r\u00e9ellement utilis\u00e9e\u00a0?<\/td>\r\n                <td data-label=\"Weakness\">Les facteurs moyens masquent d\u2019importants \u00e9carts entre les fili\u00e8res<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td class=\"col-key\" data-label=\"Dimension\">Temporelle<\/td>\r\n                <td data-label=\"Question\">De quand datent les donn\u00e9es\u00a0?<\/td>\r\n                <td data-label=\"Weakness\">Les facteurs d\u2019\u00e9mission du r\u00e9seau \u00e9lectrique, notamment, \u00e9voluent rapidement et deviennent vite obsol\u00e8tes<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td class=\"col-key\" data-label=\"Dimension\">G\u00e9ographique<\/td>\r\n                <td data-label=\"Question\">Repr\u00e9sente-t-il la r\u00e9gion de production ou d\u2019utilisation\u00a0?<\/td>\r\n                <td data-label=\"Weakness\">Facteurs r\u00e9gionaux appliqu\u00e9s \u00e0 des cha\u00eenes d\u2019approvisionnement mondiales<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td class=\"col-key\" data-label=\"Dimension\">Exhaustivit\u00e9<\/td>\r\n                <td data-label=\"Question\">Couvre-t-il l\u2019ensemble de l\u2019activit\u00e9 ou seulement un \u00e9chantillon\u00a0?<\/td>\r\n                <td data-label=\"Weakness\">Couverture partielle des fournisseurs extrapol\u00e9e \u00e0 l\u2019ensemble de la cat\u00e9gorie<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td class=\"col-key\" data-label=\"Dimension\">Fiabilit\u00e9<\/td>\r\n                <td data-label=\"Question\">Est-elle mesur\u00e9e, calcul\u00e9e ou estim\u00e9e\u00a0?<\/td>\r\n                <td data-label=\"Weakness\">Estimations pr\u00e9sent\u00e9es sans indication de leur fondement<\/td>\r\n              <\/tr>\r\n            <\/tbody>\r\n          <\/table>\r\n        <\/div>\r\n\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">Score pond\u00e9r\u00e9 de qualit\u00e9 des donn\u00e9es<\/span>\r\n          <span class=\"eq\">DQ<sub>pond\u00e9r\u00e9e<\/sub> = <span class=\"sigma\">\u03a3<\/span><sub>i<\/sub> ( w<sub>i<\/sub> \u00d7 DQ<sub>i<\/sub> ) \u00a0\u00a0 o\u00f9 \u00a0 w<sub>i<\/sub> = E<sub>i<\/sub> \u00f7 E<sub>total<\/sub><\/span>\r\n          <p class=\"eq-note\">\r\n            La pond\u00e9ration selon la contribution aux \u00e9missions garantit que le score refl\u00e8te la qualit\u00e9 des donn\u00e9es qui comptent, plut\u00f4t que de faire la moyenne entre une petite cat\u00e9gorie bien document\u00e9e et une grande cat\u00e9gorie mal document\u00e9e.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Ann\u00e9e de r\u00e9f\u00e9rence et recalcul<\/h2>\r\n        <p>\r\n          Les inventaires de Scope 3 ne sont utiles que si cette ann\u00e9e peut \u00eatre compar\u00e9e \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Cela n\u00e9cessite une ann\u00e9e de r\u00e9f\u00e9rence document\u00e9e et une politique de recalcul, d\u00e9clench\u00e9e par des changements structurels \u2014 acquisitions, cessions, externalisation ou \u00e9volutions m\u00e9thodologiques \u2014 d\u00e9passant un seuil de significativit\u00e9 d\u00e9fini.\r\n        <\/p>\r\n        <div class=\"eq-panel\">\r\n          <span class=\"eq-label\">D\u00e9clencheur de recalcul<\/span>\r\n          <span class=\"eq\">D\u00e9clencher si \u00a0| E<sub>retrait\u00e9<\/sub> \u2212 E<sub>de r\u00e9f\u00e9rence<\/sub> | \u00f7 E<sub>de r\u00e9f\u00e9rence<\/sub> &gt; \u03b8<\/span>\r\n          <p class=\"eq-note\">\r\n            <strong>\u03b8<\/strong> est le seuil de significativit\u00e9 que l\u2019entreprise d\u00e9finit et publie. Sans cela, le passage de donn\u00e9es bas\u00e9es sur les d\u00e9penses \u00e0 des donn\u00e9es sp\u00e9cifiques aux fournisseurs appara\u00eet comme une r\u00e9duction qui n\u2019a jamais eu lieu.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>D\u00e9fis courants<\/h2>\r\n        <ul class=\"page-list\">\r\n          <li><strong>Donn\u00e9es fournisseurs limit\u00e9es.<\/strong> De nombreux fournisseurs ne mesurent ni ne publient encore leurs \u00e9missions, et les plus petits peuvent ne pas en avoir du tout la capacit\u00e9.<\/li>\r\n          <li><strong>Qualit\u00e9 des donn\u00e9es.<\/strong> Des jeux de donn\u00e9es incomplets ou incoh\u00e9rents cr\u00e9ent une incertitude qui doit \u00eatre caract\u00e9ris\u00e9e plut\u00f4t que dissimul\u00e9e.<\/li>\r\n          <li><strong>Complexit\u00e9 de la cha\u00eene d\u2019approvisionnement.<\/strong> Les grandes organisations peuvent compter des milliers de fournisseurs dans de nombreux pays, avec une visibilit\u00e9 qui diminue fortement au-del\u00e0 du premier rang.<\/li>\r\n          <li><strong>Variations m\u00e9thodologiques.<\/strong> Diff\u00e9rentes m\u00e9thodes produisent des r\u00e9sultats diff\u00e9rents pour une m\u00eame activit\u00e9, en particulier avec des donn\u00e9es secondaires.<\/li>\r\n          <li><strong>Double comptage.<\/strong> Le Scope 3 d\u2019une entreprise correspond au Scope 1 d\u2019une autre \u2014 ce qui est pr\u00e9vu par la norme, mais signifie que les chiffres du Scope 3 ne peuvent pas \u00eatre additionn\u00e9s entre entreprises.<\/li>\r\n          <li><strong>P\u00e9rim\u00e8tre et temporalit\u00e9.<\/strong> Les \u00e9missions li\u00e9es \u00e0 la phase d\u2019utilisation sont d\u00e9clar\u00e9es int\u00e9gralement l\u2019ann\u00e9e de la vente ; ainsi, une ann\u00e9e de fortes ventes augmente les \u00e9missions d\u00e9clar\u00e9es, m\u00eame lorsque le produit s\u2019est am\u00e9lior\u00e9.<\/li>\r\n        <\/ul>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Le r\u00f4le des empreintes carbone des produits<\/h2>\r\n        <p>\r\n          De nombreuses organisations compl\u00e8tent leurs inventaires de Scope 3 par des <strong>\u00e9valuations de l\u2019empreinte carbone des produits<\/strong>. Une PCF \u00e9value les \u00e9missions sur l\u2019ensemble du cycle de vie d\u2019un produit \u2014 extraction des mati\u00e8res premi\u00e8res, fabrication, transport, utilisation et fin de vie ou recyclage \u2014 et fournit les donn\u00e9es sp\u00e9cifiques aux fournisseurs dont d\u00e9pend la m\u00e9thode Scope 3 de la plus haute qualit\u00e9.\r\n        <\/p>\r\n        <p>\r\n          La relation fonctionne dans les deux sens : l\u2019PCF d\u2019un fournisseur devient une donn\u00e9e d\u2019entr\u00e9e de cat\u00e9gorie 1 pour son client, et le travail PCF d\u2019une entreprise g\u00e9n\u00e8re les donn\u00e9es primaires que ses clients demandent. \u00c9tablis selon l\u2019ISO 14067 et le cadre ISO 14040\/14044, les r\u00e9sultats sont exploitables dans les deux sens.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Am\u00e9liorer les donn\u00e9es Scope 3 au fil du temps<\/h2>\r\n        <p>\r\n          Les inventaires s\u2019am\u00e9liorent gr\u00e2ce \u00e0 des programmes d\u2019engagement des fournisseurs, de meilleurs syst\u00e8mes de donn\u00e9es achats, l\u2019int\u00e9gration de crit\u00e8res de durabilit\u00e9 dans les d\u00e9cisions d\u2019approvisionnement et des analyses de cycle de vie des produits plus d\u00e9taill\u00e9es. La trajectoire r\u00e9aliste consiste \u00e0 faire \u00e9voluer les cat\u00e9gories significatives d\u2019estimations bas\u00e9es sur les d\u00e9penses vers des calculs fond\u00e9s sur les donn\u00e9es d\u2019activit\u00e9, puis sur des donn\u00e9es sp\u00e9cifiques aux fournisseurs, tandis que les cat\u00e9gories non significatives restent \u00e9valu\u00e9es de mani\u00e8re indicative.\r\n        <\/p>\r\n        <div class=\"soft-panel\">\r\n          <span class=\"panel-label\">Une d\u00e9marche pragmatique<\/span>\r\n          <p>\r\n            Examiner les quinze cat\u00e9gories \u2192 \u00e9tablir une r\u00e9f\u00e9rence bas\u00e9e sur les d\u00e9penses \u2192 identifier les cat\u00e9gories repr\u00e9sentant la plus grande part de l\u2019empreinte \u2192 les basculer vers des donn\u00e9es d\u2019activit\u00e9 \u2192 engager les fournisseurs repr\u00e9sentant la majeure partie des d\u00e9penses dans ces cat\u00e9gories \u2192 les basculer vers des PCF sp\u00e9cifiques aux fournisseurs. Chaque \u00e9tape est d\u00e9clar\u00e9e comme un changement m\u00e9thodologique afin que la tendance reste fid\u00e8le \u00e0 la r\u00e9alit\u00e9.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>En conclusion<\/h2>\r\n        <p>\r\n          Les \u00e9missions de Scope 3 constituent la composante la plus importante et la plus complexe de la plupart des empreintes carbone des entreprises. Les organisations qui les mesurent et les pilotent obtiennent une vision r\u00e9elle des risques de la cha\u00eene d\u2019approvisionnement, des possibilit\u00e9s de r\u00e9duction et de leur niveau de pr\u00e9paration au reporting.\r\n        <\/p>\r\n        <p>\r\n          Les calculs ne sont pas la partie difficile \u2014 il suffit de multiplier des donn\u00e9es d\u2019activit\u00e9 par un facteur d\u2019\u00e9mission, puis d\u2019additionner. La difficult\u00e9 consiste \u00e0 obtenir des donn\u00e9es d\u2019activit\u00e9 que l\u2019entreprise ne ma\u00eetrise pas, \u00e0 s\u00e9lectionner des facteurs repr\u00e9sentatifs de la cha\u00eene d\u2019approvisionnement r\u00e9elle et \u00e0 documenter suffisamment ces \u00e9l\u00e9ments pour que le r\u00e9sultat r\u00e9siste \u00e0 la v\u00e9rification. \u00c0 mesure que les exigences r\u00e9glementaires et les attentes des investisseurs se renforcent, cette capacit\u00e9 devient une exigence standard plut\u00f4t qu\u2019un facteur de diff\u00e9renciation.\r\n        <\/p>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7cea71 elementor-widget elementor-widget-html\" data-id=\"d7cea71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div style=\"max-width: 1100px; margin: 40px auto; font-family: Arial, sans-serif; line-height: 1.6;\">\r\n  <div style=\"background: linear-gradient(135deg, #0f172a 0%, #1e293b 55%, #0b5c6b 100%); border-radius: 22px; overflow: hidden; box-shadow: 0 18px 40px rgba(15, 23, 42, 0.18); color: #ffffff;\">\r\n\r\n    <div style=\"padding: 38px 34px 30px 34px;\">\r\n      <div style=\"display: inline-block; background: rgba(255,255,255,0.12); color: #ffffff; font-size: 13px; font-weight: 700; letter-spacing: 0.4px; text-transform: uppercase; padding: 8px 14px; border-radius: 999px; margin-bottom: 18px;\">\r\n        Formation \u00e0 la comptabilit\u00e9 carbone et GHG (Scopes 1 \u00e0 3)\r\n      <\/div>\r\n\r\n      <h3 style=\"margin: 0 0 14px 0; font-size: 34px; line-height: 1.2; font-weight: 800; color: #ffffff;\">\r\n        D\u00e9velopper des comp\u00e9tences pratiques en analyse du Scope 3 et de l\u2019empreinte carbone des produits\r\n      <\/h3>\r\n\r\n      <p style=\"margin: 0 0 18px 0; font-size: 17px; color: rgba(255,255,255,0.92); max-width: 900px;\">\r\n        Donnez \u00e0 votre \u00e9quipe des comp\u00e9tences pratiques en comptabilit\u00e9 carbone, en quantification des \u00e9missions des Scopes 1 \u00e0 3, en gestion des donn\u00e9es fournisseurs et en \u00e9laboration d\u2019empreintes carbone des produits, fond\u00e9es sur des cadres GHG de comptabilisation reconnus \u00e0 l\u2019international.\r\n      <\/p>\r\n\r\n      <p style=\"margin: 0; font-size: 15px; color: rgba(255,255,255,0.82); max-width: 900px;\">\r\n        Cette formation est disponible <strong style=\"color:#ffffff;\">\u00e0 distance<\/strong>, <strong style=\"color:#ffffff;\">sur site dans vos locaux<\/strong>, et <strong style=\"color:#ffffff;\">hors site au Japon<\/strong>. Les tarifs \u00e0 distance sont publi\u00e9s sur la page de formation. Les formations sur site et hors site sont propos\u00e9es sur devis et leurs tarifs sont plus \u00e9lev\u00e9s selon le lieu, le nombre de participants et les exigences de r\u00e9alisation.\r\n      <\/p>\r\n    <\/div>\r\n\r\n    <div style=\"padding: 0 34px 18px 34px;\">\r\n      <div style=\"display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 16px;\">\r\n        <div style=\"background: rgba(255,255,255,0.08); border: 1px solid rgba(255,255,255,0.12); border-radius: 16px; padding: 18px 18px 16px 18px;\">\r\n          <div style=\"font-size: 16px; font-weight: 700; margin-bottom: 6px; color: #ffffff;\">Formation \u00e0 distance<\/div>\r\n          <div style=\"font-size: 14px; color: rgba(255,255,255,0.82);\">Formation en ligne en direct, anim\u00e9e par un formateur, pour les individus et les \u00e9quipes.<\/div>\r\n        <\/div>\r\n\r\n        <div style=\"background: rgba(255,255,255,0.08); border: 1px solid rgba(255,255,255,0.12); border-radius: 16px; padding: 18px 18px 16px 18px;\">\r\n          <div style=\"font-size: 16px; font-weight: 700; margin-bottom: 6px; color: #ffffff;\">Formation sur site<\/div>\r\n          <div style=\"font-size: 14px; color: rgba(255,255,255,0.82);\">Dispens\u00e9e au sein de votre organisation et adapt\u00e9e \u00e0 vos besoins.<\/div>\r\n        <\/div>\r\n\r\n        <div style=\"background: rgba(255,255,255,0.08); border: 1px solid rgba(255,255,255,0.12); border-radius: 16px; padding: 18px 18px 16px 18px;\">\r\n          <div style=\"font-size: 16px; font-weight: 700; margin-bottom: 6px; color: #ffffff;\">Hors site au Japon<\/div>\r\n          <div style=\"font-size: 14px; color: rgba(255,255,255,0.82);\">Formation cibl\u00e9e au Japon pour les organisations recherchant un format intensif.<\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div style=\"padding: 8px 34px 34px 34px;\">\r\n      <div style=\"background: #ffffff; border-radius: 18px; padding: 24px 22px; box-shadow: inset 0 0 0 1px rgba(15,23,42,0.06);\">\r\n        <div style=\"display: grid; grid-template-columns: 1.4fr 1fr; gap: 22px; align-items: center;\">\r\n          \r\n          <div>\r\n            <h4 style=\"margin: 0 0 10px 0; font-size: 24px; line-height: 1.25; font-weight: 800; color: #0f172a;\">\r\n              Demander une proposition de formation ou consulter le programme complet\r\n            <\/h4>\r\n\r\n            <p style=\"margin: 0 0 14px 0; font-size: 15px; color: #334155;\">\r\n              Id\u00e9ale pour les responsables du d\u00e9veloppement durable, les ESG \u00e9quipes, les ing\u00e9nieurs, les consultants, les professionnels des achats et les chercheurs qui ont besoin de comp\u00e9tences pratiques en comptabilit\u00e9 carbone, au-del\u00e0 de la seule th\u00e9orie.\r\n            <\/p>\r\n\r\n            <ul style=\"margin: 0; padding-left: 18px; color: #334155; font-size: 15px;\">\r\n              <li>16 heures de formation professionnelle structur\u00e9e<\/li>\r\n              <li>Formation couvrant les Scope 1, Scope 2, Scope 3 et l\u2019empreinte carbone du produit<\/li>\r\n              <li>Adapt\u00e9e aux participants individuels comme aux \u00e9quipes d\u2019entreprise<\/li>\r\n              <li>Certification facultative disponible moyennant un co\u00fbt suppl\u00e9mentaire<\/li>\r\n            <\/ul>\r\n          <\/div>\r\n\r\n          <div style=\"text-align: center;\">\r\n            <a href=\"https:\/\/dei.so\/fr\/carbon-footprint-scope-3-training\/\" target=\"_blank\" rel=\"noopener\" style=\"display: block; text-decoration: none; background: linear-gradient(135deg, #00a0ba 0%, #0ea5a4 100%); color: #ffffff; font-size: 17px; font-weight: 700; padding: 16px 18px; border-radius: 12px; margin-bottom: 12px;\">\r\n              Voir la page compl\u00e8te de la formation\r\n            <\/a>\r\n\r\n            <a href=\"https:\/\/dei.so\/fr\/contact\/\" target=\"_blank\" rel=\"noopener\" style=\"display: block; text-decoration: none; background: #0f172a; color: #ffffff; font-size: 17px; font-weight: 700; padding: 16px 18px; border-radius: 12px; margin-bottom: 12px;\">\r\n              Demander une proposition de formation\r\n            <\/a>\r\n\r\n            <a href=\"https:\/\/dei.so\/fr\/schedule\/\" target=\"_blank\" rel=\"noopener\" style=\"display: block; text-decoration: none; background: #f8fafc; color: #0f172a; font-size: 16px; font-weight: 700; padding: 15px 18px; border-radius: 12px; border: 1px solid #cbd5e1;\">\r\n              Planifier une consultation\r\n            <\/a>\r\n\r\n            <div style=\"margin-top: 12px; font-size: 13px; color: #64748b;\">\r\n              Notre \u00e9quipe r\u00e9pond g\u00e9n\u00e9ralement aux demandes de formation dans les 24 heures.\r\n            <\/div>\r\n          <\/div>\r\n\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-331e7c0c e-con e-atomic-element e-flexbox-base e-default-div e-331e7c0c-0a59979\" data-id=\"331e7c0c\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"331e7c0c\">\n    \t\t<div class=\"elementor-element elementor-element-5da0130 elementor-widget elementor-widget-html\" data-id=\"5da0130\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"deiso-go-cta-block\">\r\n  <style>\r\n    .deiso-go-cta-block * { box-sizing: border-box; }\r\n    .deiso-go-cta-block {\r\n      width: 100%;\r\n      padding: 14px 0 30px 0;\r\n      background: transparent;\r\n      font-family: 'Jost', system-ui, -apple-system, \"Segoe UI\", sans-serif;\r\n    }\r\n    .deiso-go-cta-block .block-outer {\r\n      max-width: 1200px;\r\n      margin: 0 auto;\r\n      padding: 0 24px;\r\n    }\r\n    .deiso-go-cta-block .block-panel {\r\n      padding: 36px 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  <p>\r\n        Indiquez-nous votre p\u00e9rim\u00e8tre, votre calendrier et l\u2019objectif vis\u00e9 \u2014 DEISO vous orientera vers le service adapt\u00e9 ou cadrera directement la mission.\r\n      <\/p>\r\n      <div class=\"block-actions\">\r\n        <a href=\"https:\/\/dei.so\/fr\/contact-form\/\" class=\"block-btn primary\"><span>Demander un devis \u2192<\/span><\/a>\r\n        <a href=\"https:\/\/dei.so\/fr\/start-here\/\" class=\"block-btn secondary\"><span>Commencer sur go.dei.so \u2192<\/span><\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Blog posts How to calculate Scope 3 emissions Organizations are increasingly required to measure and report greenhouse gas emissions across their value chains. While Scope 1 and Scope 2 emissions are relatively straightforward to quantify, Scope 3 emissions typically represent the largest and most complex portion of a company\u2019s carbon footprint. In many sectors Scope [&hellip;]<\/p>\n","protected":false},"author":132,"featured_media":330336,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_deiso_takeaway":"","_deiso_part":0,"_deiso_aiv_faq":[{"q":"How do I calculate Scope 3 emissions?","a":"Calculate Scope 3 emissions by multiplying activity data by the relevant emission factor and summing the results across activities and categories. The activity data may include mass, spend, distance, energy use, or unit counts, and the result is reported in tonnes of CO2e."},{"q":"What are the 15 Scope 3 emissions categories?","a":"The 15 categories are purchased goods and services, capital goods, fuel- and energy-related activities, upstream transportation and distribution, waste generated in operations, business travel, employee commuting, upstream leased assets, downstream transportation and distribution, processing of sold products, use of sold products, end-of-life treatment of sold products, downstream leased assets, franchises, and investments. Organizations should screen all 15 categories, disclose exclusions, and provide a justification for any category not quantified."},{"q":"Which methods can I use to calculate Scope 3 emissions?","a":"The four methods are spend-based, average-data, hybrid, and supplier-specific. Inventories commonly combine methods, using supplier-specific data where available and secondary or spend-based estimates for the remaining activities."},{"q":"What data do I need for a Scope 3 emissions calculation?","a":"You may need quantities of purchased materials, transport distances and modes, energy consumed during product use, and waste volumes by treatment route. Data can be primary, such as supplier-specific measured data, or secondary, such as industry averages and database factors."}],"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[1737],"tags":[],"deiso_standard":[],"deiso_series":[],"deiso_issue":[],"deiso-finder":[],"content-type":[],"content-filter":[937,962,961],"site-search-options":[974,977],"class_list":["post-330356","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tutorials","content-filter-exclude","content-filter-exclude-from-services","content-filter-exclude-from-training","site-search-options-blog","site-search-options-entire-site","grve-entry-item","grve-blog-item"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/dei.so\/wp-content\/uploads\/2026\/03\/Product_Carbon_Foot_Print.jpg","_links":{"self":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/posts\/330356","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/users\/132"}],"replies":[{"embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/comments?post=330356"}],"version-history":[{"count":0,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/posts\/330356\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/media\/330336"}],"wp:attachment":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/media?parent=330356"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/categories?post=330356"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/tags?post=330356"},{"taxonomy":"deiso_standard","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso_standard?post=330356"},{"taxonomy":"deiso_series","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso_series?post=330356"},{"taxonomy":"deiso_issue","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso_issue?post=330356"},{"taxonomy":"deiso-finder","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso-finder?post=330356"},{"taxonomy":"content-type","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/content-type?post=330356"},{"taxonomy":"content-filter","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/content-filter?post=330356"},{"taxonomy":"site-search-options","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/site-search-options?post=330356"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}