Captured CO₂ emissions:

Captured CO₂ sold as a product would be accounted for under ‘use of sold products’ (Scope 3, Category 11) by the emitting company (seller). The emissions associated with the capturing process would be accounted under Scope 2.

N₂O emissions from nitric acid:

Nitric acid producers whose N₂O emissions fall under Scope 1 are expected to calculate the average N₂O emissions intensity in units of kg N₂O/tonne of nitric acid across all their operations. If N₂O emissions occur in the use of a sold product, as is the case for nitrogen-based fertilisers (e.g. ammonium nitrate and urea), the seller will have to have a separate target in place for reducing N₂O emissions.

Use and end-of-life treatment of sold products (Scope 3, Categories 11 and 12):

The SBTi expects companies to estimate the emissions that occur during the use- and end-of-life phases of their products, ranging from pharmaceuticals to food additives and personal hygiene. The SBTi advises companies to map out the downstream activities across their value chain for more accurate footprint estimations and consider emissions of products that enter wastewater systems, end up in landfill or are incinerated once disposed.

Intermediate products (Category 10):

Companies producing and selling intermediate products must account for the emissions from further processing, even when the exact end-uses are not known. For example, a chemical manufacturer sells phenol to company that uses the product to produce and sell bisphenol to a packaging manufacturer, who, in turn, uses the bisphenol to create plastic bottles. The original phenol seller would have to report the process emissions from each of the following downstream production stages.

Although secondary data is acceptable, the SBTi guidance suggests using primary data where possible, meaning chemical companies will have to liaise more closely with their suppliers and buyers to gain an accurate picture of their emissions.

Recycling processes:

The SBTi expects companies to account for emissions from recycling processes, such as pyrolysis, to promote greater circularity. Companies will need to consider how much emissions could reduce by switching from virgin materials to recycled materials and preventing waste from going to landfills.

Carbon capture and utilisation (CCU):

The seller of captured CO₂ from flue gas must account for emissions from CCU processes under ‘use of sold products’ (Scope 3, Category 11). The buyer, on the other hand, accounts for these emissions under ‘purchased goods and services’ (Scope 3, Category 1).

Bio-based materials:

Companies that use bio-based materials as feedstocks must account for both net biogenic and non-biogenic emissions. This includes emissions from land use changes, land management, and the processing of biomass into usable products.

The guidance provides specific decarbonisation pathways for primary chemicals like ammonia, methanol and high value chemicals such as ethylene, propylene, benzene, butadiene, acetylene, and hydrogen. These tailored pathways consider the unique emissions profiles and technological challenges of each chemical.