Scope 3 · Category 1 · Guide

How to calculate Scope 3 Category 1 from a Bill of Materials

Category 1 — purchased goods and services — is where most construction and manufacturing companies have their largest Scope 3 footprint. This guide explains how to calculate it from a Bill of Materials using activity-based factors, and where FastLCA's free calculator fits in.

What is Scope 3 Category 1?

Under the GHG Protocol Corporate Value Chain (Scope 3) Standard, Category 1 covers all upstream emissions from goods and services you purchase — everything your suppliers emit to produce the materials that arrive at your door.

For a construction company, this typically means: concrete, steel, timber, insulation, glass, and every other material in your bill of materials. For a manufacturer, it means your raw material and component inputs.

Category 1 is almost always the largest Scope 3 category for material-intensive businesses — often 60–90% of total Scope 3 emissions. Yet it's frequently underreported because calculating it requires either spend-based estimates (inaccurate) or activity-based calculations (more work, but far more accurate).

💡 The key insight: You can optimise Scope 1 and 2 (energy, fleet, buildings) for years and still have 80%+ of your total carbon footprint sitting untouched in the materials you purchase. Cat 1 is where the real leverage is.

Two approaches: spend-based vs activity-based

Spend-based (quick but inaccurate)

Multiply spend (£) by an emissions intensity factor (kg CO₂e/£). Works when you have no other data. Accuracy is typically ±300–500% because prices vary enormously and tell you nothing about the actual carbon content of what you bought. The GHG Protocol accepts this as a starting point but recommends moving to activity-based as soon as possible.

Activity-based (recommended)

Multiply physical quantities (kg, tonnes, m³) by an emission factor (kg CO₂e per unit). This is what FastLCA does. Accuracy is typically ±10–50% depending on whether you use generic industry averages (DESNZ 2025) or product-specific EPD values.

DESNZ material factors vs EPD values: DESNZ 2025 material factors are UK industry averages — accurate to ±50% for specific products. For formal Scope 3 disclosure, replace average factors with supplier EPD A1–A3 GWP-total values where available. EPD values are product-specific and typically accurate to ±10–20%.

DESNZ 2025 Category 1 emission factors

The UK Government's DESNZ 2025 conversion factors provide activity-based Category 1 factors for common construction materials, expressed as kg CO₂e per tonne of primary production:

Materialkg CO₂e / tonneSource
Aggregates7.79DESNZ 2025 Material use
Asphalt39.21DESNZ 2025 Material use
Bricks241.79DESNZ 2025 Material use
Concrete118.79DESNZ 2025 Material use
Insulation1,861.79DESNZ 2025 Material use
Metals (avg)3,824.09DESNZ 2025 Material use
Plasterboard120.05DESNZ 2025 Material use
Wood / timber269.50DESNZ 2025 Material use
Glass1,402.77DESNZ 2025 Material use
Plastics (avg)3,172.50DESNZ 2025 Material use

Note that metals and insulation have very high factors relative to their weight — even small quantities can dominate your Category 1 total. Steel in particular deserves attention: 1 tonne of structural steel produces roughly 3,824 kg CO₂e upstream, compared to 119 kg for concrete. On a typical construction project, steel often accounts for 40–60% of total Category 1 emissions despite being a fraction of the total mass.

Step-by-step: calculating Cat 1 from a BoM

  1. Extract quantities from your BoM — you need physical quantities (kg, tonnes, or m³), not spend. If your BoM is in m³, you'll need density to convert to tonnes.
  2. Match each material to a factor — use the DESNZ 2025 factors above as a starting point, or use supplier EPD A1–A3 values for greater accuracy.
  3. Calculate: quantity (tonnes) × factor (kg CO₂e/t) = kg CO₂e per line item.
  4. Sum all line items — this is your total Category 1 footprint in kg CO₂e.
  5. Identify hotspots — which materials dominate? This tells you where to focus reduction efforts and where to prioritise finding lower-carbon suppliers with verified EPDs.

Unit conversions: DESNZ factors are per tonne. If your BoM has quantities in kg, divide by 1,000. If in m³, multiply by the material's density (kg/m³) then divide by 1,000. FastLCA handles these conversions automatically — including m³ to tonnes via built-in densities for each material.

When to use EPD values instead of DESNZ averages

DESNZ factors are industry averages — they're a reasonable starting point but can be significantly off for specific products. For example, electric arc furnace (EAF) steel has roughly 70% lower emissions than blast furnace steel, but both are averaged together in the DESNZ metals factor.

Use supplier EPD values when:

EPD A1–A3 GWP-total values are available from EPD Norway, IBU, Environdec, and EPDHub.

Calculate Category 1 free — no login required

FastLCA's Scope 3 calculator covers Cat 1–6 using DESNZ 2025 factors. Enter quantities in kg, tonnes, or m³ — unit conversion is automatic. Override any factor with your own EPD data.

Open Scope 3 calculator →

Frequently asked questions

Do I need to include all purchased materials or just the major ones?

The GHG Protocol requires you to include all Category 1 emissions that are material — typically defined as anything contributing more than 1% of total Scope 3. In practice, concrete, steel, timber and insulation cover 80–90% of Category 1 for most construction businesses. Start with these and add other materials as data becomes available.

What's the difference between Scope 3 Cat 1 and embodied carbon?

Embodied carbon (A1–A3 in EN 15804 terms) refers to the production-stage GWP of construction materials — which is exactly what Category 1 captures. They measure the same thing from different reporting frameworks: Scope 3 is a corporate emissions accounting framework, while embodied carbon / LCA is a product-level assessment framework. FastLCA covers both.

Can I use FastLCA results for formal CDP or SECR reporting?

FastLCA provides indicative estimates suitable for early-stage screening and internal tracking. For formal regulatory disclosure, results should be reviewed by a qualified sustainability professional and ideally supported by supplier EPD data rather than generic DESNZ averages.

How often do the DESNZ factors change?

DESNZ publishes updated conversion factors annually, usually in June. The concrete/cement factor changed significantly between 2021 and 2022 (up ~119%) due to a methodology revision. FastLCA uses the 2025 edition — always check the factor year when comparing results year-on-year.