Most companies track emissions during production and use, but the journey doesn’t end when a product is discarded. End-of-life treatment—how a product is managed after consumer use—can have a significant environmental footprint, especially in sectors like packaging, electronics, fast-moving consumer goods, and manufacturing. Scope 3 Category 12, as defined by the GHG Protocol, requires companies to account for emissions from the disposal, recycling, or incineration of products they’ve sold. These emissions can offer critical insights into product design, circularity, and extended producer responsibility (EPR) strategies.

In this blog, we explore what Scope 3 Category 12 covers, how to measure emissions accurately, and strategies to reduce them as part of your climate transition plan.

What Is Scope 3 Category 12?

Scope 3 Category 12 includes greenhouse gas emissions from the end-of-life treatment of products sold by the reporting company in the current reporting year. This applies whether the product is a finished good or an intermediate component and includes any associated packaging.

These emissions occur when a product is:

• Landfilled
• Incinerated
• Recycled
• Composted
• Used for energy recovery

According to the GHG Protocol, companies should report the total expected emissions resulting from all sold products as they are disposed of after consumer use.

Why End-of-Life Emissions Matter

1. Capture Full Product Lifecycle Impact

Many product-based companies overlook the emissions impact that arises after the point of sale. For single-use items like packaging or FMCG products, this may be the most carbon-intensive phase.

2. Regulatory and EPR Pressure

New policies such as the EU Waste Electrical and Electronic Equipment (WEEE) Directive and plastic taxes are making producers increasingly responsible for post-consumer waste.

3. Circularity and Product Stewardship

Addressing end-of-life emissions promotes better eco-design, material selection, and packaging strategies.

4. Stakeholder Expectations

CDP, SBTi, and ESG investors now expect comprehensive Scope 3 reporting, including disposal and waste treatment emissions.

Challenges in Measuring Category 12 Emissions

1. Limited Visibility into Post-Consumer Disposal

Once a product leaves the retailer or distributor, companies often have limited visibility into where and how it is discarded.

2. Regional Waste Treatment Variations

Waste management infrastructure varies globally, meaning a product could be recycled in one region and landfilled in another.

3. Lack of Product-Specific Data

Without internal LCA data or consumer studies, companies must rely on industry averages or assumptions.

4. Estimating Intermediate Product Disposal

Companies selling intermediate components must estimate how their input is disposed of in final products, which adds complexity.

Strategies to Reduce End-of-Life Emissions

1. Design for Disassembly and Recyclability

• Use monomaterials instead of composites
• Eliminate non-recyclable adhesives and coatings
• Incorporate clear recycling instructions on packaging

2. Eliminate Problematic Packaging

• Replace multi-layer or foil-lined packaging with recyclable paper or PET
• Reduce volume of single-use plastics

3. Implement Take-Back Programs

• Offer consumers options to return used products or packaging
• Partner with certified recycling facilities

4. Shift to Circular Product Models

• Lease instead of sell (Product-as-a-Service)
• Offer refurbishment or second-life programs for electronics, fashion, or machinery

5. Use Biodegradable or Compostable Materials

• Ensure compatibility with industrial composting infrastructure
• Avoid greenwashing—validate materials through certifications

How Sprih Supports Category 12 Emissions Management

Sprih helps you integrate downstream emissions management into your sustainability reporting with tools to:

• Automate end-of-life emissions calculations
• Use region-specific waste treatment assumptions
• Track product-level carbon footprint from production to disposal
• Generate audit-ready reports for CDP, GHG Protocol, and SBTi
• Model impact of eco-design or packaging reduction scenarios

Request a Demo to explore how Sprih simplifies Scope 3 reporting across the entire lifecycle.

Take Responsibility Beyond the Sale

End-of-life emissions are the final—but far from least important—step in your product’s carbon journey. Scope 3 Category 12 is not only a regulatory necessity but also an opportunity to lead in sustainable design, circular innovation, and responsible consumption.

With tools like Sprih, companies can shift from assumptions to action—building products and systems that are built not just for use, but for reuse, recycling, and beyond.