Guides · Scope 3: the value chain
Scope 3 category 5: waste generated in operations
What category 5 includes, the three calculation methods, how recycling is treated, and why landfill dominates: a worked example with DESNZ 2026 waste factors.
By LCALens. Published 8 Oct 2026, 3 min read.
Part of The 15 Scope 3 categories explained.
Category 5 "includes emissions from third-party disposal and treatment of waste" generated by your operations in the reporting year. It is usually a small part of an office's footprint but can be significant for food businesses, manufacturers and retailers. See the 15 Scope 3 categories.
What is in, what is out
The guidance lists the treatments covered: "Disposal in a landfill", "Incineration", "Composting", "Recovery for recycling" and "Wastewater treatment", including landfill with gas-to-energy and waste-to-energy plants.
Treatment you do yourself is not category 5: "Waste treatment at facilities owned or controlled by the reporting company is accounted for in scope 1 and scope 2."
Three methods
| Method | Definition in the guidance |
|---|---|
| Supplier-specific | "collecting waste-specific scope 1 and scope 2 emissions data" from waste companies |
| Waste-type-specific | "using emission factors for specific waste types and waste treatment methods" |
| Average-data | "estimating emissions based on total waste going to each disposal method" |
The waste-type-specific formula is the sum, for each waste type and treatment, of waste produced (tonnes or m³) × the factor for that type and treatment. Your waste contractor's annual report usually gives tonnes by stream and destination, which is exactly the data this method needs.
The factors: why landfill matters
DESNZ 2026 factors in kg CO2e per tonne:
| Waste type | Landfill | Combustion | Recycling (closed loop) | Composting / anaerobic digestion |
|---|---|---|---|---|
| Paper and board, mixed | 1,164.5 | 4.65 | 4.65 | 9.01 (composting) |
| Food and drink waste | 700.3 | 4.65 | — | 9.01 |
| Commercial and industrial waste | 520.6 | 4.65 | 4.65 | 9.01 (AD) |
| Plastics, average | 9.01 | 4.65 | 4.65 | — |
| Glass | 9.01 | 4.65 | 4.65 | — |
Landfilled paper, food and mixed commercial waste have factors roughly 50 to 250 times higher than the other routes, because organic waste decomposing in landfill produces methane. Plastics and glass do not decompose, so their landfill factor is low.
Recycling
Recycling has its own rules. The guidance recommends the "recycled content method", which "allocates the emissions to the company that uses the recycled material". For the company throwing the material away, the result is that only the processes not already allocated to the recycled material appear in category 5. Avoided-emission claims, such as virgin material you think recycling saved, "should not be included in, or deducted from, the scope 3 inventory", although you may report them separately.
Worked example
An office with a canteen sends, per year:
| Stream | Route | Tonnes | Factor | Emissions |
|---|---|---|---|---|
| Mixed paper and board | Recycling (closed loop) | 10 | 4.65 | 47 kg |
| Food waste | Anaerobic digestion | 5 | 9.01 | 45 kg |
| General commercial waste | Landfill | 8 | 520.6 | 4,165 kg |
| Total | 23 | 4,256 kg CO2e |
Rows are rounded. The general waste going to landfill is a third of the tonnage but 98% of the emissions. If the food waste went to landfill instead, it would add 3,502 kg on its own (5 × 700.3).
Wastewater
Water you send to the sewer is part of category 5 as wastewater treatment. Use the volume billed by the water company. LCALens has a separate wastewater calculator using DESNZ factors per cubic metre.
Data to ask your waste contractor for
- Tonnes per waste stream per site, for the reporting year.
- The treatment route for each stream (landfill, incineration with energy recovery, recycling, composting, anaerobic digestion).
- Whether figures are weighed or estimated from bin lifts, which you should state in your report.
Calculate it
Scope 3
Waste calculatorWaste from your operations by material and treatment route, such as landfill, recycling or composting.
Scope 3
Wastewater treatment calculatorWastewater discharged to the public sewer.
More on Scope 3: the value chain
- The 15 Scope 3 categories explained (overview)
- Freight emissions in Scope 3: tonne-km, categories 4 and 9
- Scope 3 category 1: purchased goods and services with spend-based factors
- Scope 3 category 2: capital goods
- Scope 3 category 3: well-to-tank and grid losses explained
- Scope 3 category 6: business travel emissions and radiative forcing
- Scope 3 category 7: employee commuting and homeworking
- Scope 3 category 8: upstream leased assets
- Scope 3 category 9: downstream transportation and distribution
- Scope 3 category 10: processing of sold products
- Scope 3 category 11: use of sold products
- Scope 3 category 12: end-of-life treatment of sold products
- Scope 3 category 13: downstream leased assets
- Scope 3 category 14: franchises
- Scope 3 category 15: investments
Sources
- Technical Guidance for Calculating Scope 3 Emissions, Chapter 5: Category 5, World Resources Institute / WBCSD (accessed 2026-10-08)
- UK Government GHG Conversion Factors for Company Reporting 2026, Department for Energy Security and Net Zero (accessed 2026-10-08)
This guide explains methods and published data. It is not legal or assurance advice. LCALens is designed to align with the GHG Protocol and ISO 14064-1 but is not certified or endorsed by either body.