Source： WRI/WBCSD “GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard”
*Honda does not include categories 8, 9, 13, and 14 in its scope 3 calculations.
・Category 8: Upstream leased assets are included in consumption by the company in scopes 1 and 2
・Category 9: Downstream transportation and distribution is included in
category 4: upstream transportation and distribution
・Category 13: Downstream leased assets are included in category 11: used of sold products
・Category 14: Not applicable, as Honda does not have franchise locations
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