Scope 3 category 11: use of sold products

Category 11 "includes emissions from the use of goods and services sold by the reporting company in the reporting year". For companies selling fuels, vehicles, appliances or anything that consumes energy, it is often the largest category of all. It is part of the 15 Scope 3 categories.

Lifetime, in the year of sale

"Category 11 includes the total expected lifetime emissions from all relevant products sold in the reporting year". A boiler sold in 2026 that will run for 15 years contributes all 15 years of expected emissions to your 2026 inventory.

Direct and indirect use-phase emissions

• Direct (required): "In category 11, companies are required to include direct use-phase emissions of sold products." The guidance identifies three types: "Products that directly consume energy (fuels or electricity) during use", "Fuels and feedstocks", and "Greenhouse gases and products that contain or form greenhouse gases that are emitted during use".
• Indirect (optional): products that need energy indirectly, such as clothes that are washed and dried, or food that is cooked. "Companies may also account for indirect use-phase emissions".

The formula for electrical products

For a product that uses electricity, the guidance's formula multiplies, for each product: total lifetime expected uses × number sold in the reporting period × electricity consumed per use (kWh) × the electricity emission factor (kg CO2e/kWh), then sums across products.

Worked example

A company sells 10,000 small appliances in the UK. Each uses 50 kWh a year and is expected to last 10 years. Using the DESNZ 2026 UK electricity factor (0.13096 kg CO2e/kWh):

10,000 × 10 years × 50 kWh × 0.13096 = 654,800 kg CO2e (about 655 tonnes), all reported in the year of sale.

Two caveats:

• Grid factors change over a product's life. Using the current factor for the whole lifetime is the simple approach; if you use projected factors, disclose the scenario.
• The assumptions (lifetime, usage) drive the result. Document them and use the same ones each year.

Fuels and gases

If you sell fuel, category 11 is the combustion emissions of the fuel you sold. If you sell products containing refrigerants or other gases, include the expected releases over their life. The gas converters give the global warming potential of each gas.