As part of its reporting toward Carbon Disclosure Project (CDP), Clariant has calculated Scope 3 emissions for purchased goods, waste generated in operations, employee commuting (all based on WBCSD “Guidance for Accounting & Reporting Corporate GHG Emissions in the Chemical Sector Value Chain”), for fuel-and-energy related activities (not included in Scope 1 or 2), for upstream transportation and distribution, for business travel, and for downstream transportation and distribution.