Scope 3 emissions reporting

Enbridge is an industry leader in the tracking and reporting of greenhouse gas emissions.

In 2020, we became the first Canadian midstream company to commit to achieving net-zero greenhouse gas (GHG) emissions from our operations by 2050 by establishing Scope 1 and 2 emission targets. Every year, we report on our progress toward meeting these targets in our annual Sustainability Report. Read or download our Scope 3 emissions fact sheet.

Through this work tracking and reporting on emissions, we are recognized as an industry leader. We are rated first among our industry peers by the CDP (formerly the Carbon Disclosure Project), maintaining an overall rating of A-minus for climate change disclosure and performance for the fourth straight year.

CDP rating of A-minus for Scope 3 reporting

This leadership in tracking and reporting emissions also extends to Scope 3 emissions, which are emissions not produced by a company itself and not the result of activities from an asset it owns or controls. This includes areas such as waste generated in operations, business travel as well as the processing and use of sold products.

Our most recent CDP category score for these emissions is an A-minus, compared to the oil and gas transportation average score of D.

Reporting hurdles for midstream sector

There are significant challenges involved with the reporting of downstream Scope 3 emissions in the midstream sector because it would involve the tracking of products—not owned or sold by a company—that have moved off its transportation system. Accurately tracking this information as well as reliably measuring and reporting on it is not possible and, because of that difficulty, there are currently no clear regulatory guidelines or accepted methodologies on how to precisely do this.

This was recently acknowledged by the U.S. Securities and Exchange Commission when it noted on March 6, 2024 in the final rules it adopted to exclude Scope 3 emissions, due to concerns about the unreliability and robustness of Scope 3 emissions data at this time.

Committed to advancing the work

Despite these challenges, Enbridge continues to make progress and improvements on our Scope 3 emissions reporting. For the past several years, we have reported on the Scope 3 emissions that we can confidently track. This has included our utility customer natural gas consumption (Category 11), employee business air travel (Category 6), and electricity grid loss (Category 3). We also try to make improvements to our approach every year.

Enbridge is committed to continue to playing a leadership role in the tracking and reporting of Scope 3 emissions. To advance this work, we are providing input into organizations that are developing guidance for our industry sector to follow by serving on a technical advisory group to the Science Based Targets Initiative (SBTi), as well as other forums and frameworks. We will continue to work to bring clarity to our sector and will enhance our Scope 3 emissions reporting as accepted definitions and usable data becomes available.

Scope 3 emissions

Category	How it applies to Enbridge	Enbridge’s approach	Reporting status
Upstream in Enbridge value chain
1 Purchased goods and services	Emissions encompass two distinct types: 1) from the procurement of goods and services, including human resource services, maintenance, repairs, and day-to-day operational activities; and 2) from the purchase of fuel for our utility customers.	Enbridge is actively enhancing its capability to effectively monitor supplier-related emissions. In 2023, an independent assessment was performed to identify key gaps in reporting within this category. The insights derived from the assessment are being utilized to enhance our long-term reporting approach. Additionally, our supply chain team is utilizing the EcoVadis platform and collaborating with our suppliers to collect specific sustainability data, including Scope 1, 2, and 3 emissions.	In development (Timeline: 3-5 years)
2 Capital goods	Emissions associated with purchase of fixed assets such as plant, buildings, and equipment.	Enbridge is actively enhancing its capability to effectively monitor supplier-related emissions. In 2023, an independent assessment was performed to identify key gaps in reporting within this category. The insights derived from the assessment are being utilized to enhance our long-term reporting approach. Additionally, our supply chain team is utilizing the EcoVadis platform and collaborating with our suppliers to collect specific sustainability data, including Scope 1, 2, and 3 emissions.	In development (Timeline: 3-5 years)
3 Fuel and energy-related activities	Emissions linked to the energy consumed in our operations.	Enbridge considers this category a high priority and is assessing emissions in this category.	Intend to include in our 2023 Sustainability Report
4 Transportation and distribution	Emissions associated with supplier transporting goods to Enbridge.	Due to minimal emissions in this category, placed in lower priority in our Scope 3 reporting.	No reporting plan at this time
5 Waste generated in operations	Emissions linked to generation and disposal of waste during Enbridge operation activities.	Due to minimal emissions in this category, placed in lower priority in our Scope 3 reporting.	No reporting plan at this time
6 Business travel	Emissions associated with Enbridge’s employee business travel, including air, rail, and rental car travel.	Enbridge is currently reporting emissions related to our employee air travel.	Continue to report
7 Employee commuting	Emissions associated with Enbridge’s employees commuting to work, including vehicle, bus, rail or other types.	Due to minimal emissions in this category, placed in lower priority in our Scope 3 reporting. In 2021, Enbridge implemented a hybrid work model, enabling employees in specific job functions to work from home for up to two days each week.	No reporting plan at this time
8 Leased assets	Emissions from Enbridge office buildings and facilities that are operated but not owned by Enbridge. Enbridge reports the emissions from our head offices in Calgary and Houston as part of our Scope 1 and 2 emissions.	Due to minimal emissions in this category, placed in lower priority in our Scope 3 reporting.	No reporting plan at this time
Downstream in Enbridge value chain
9 Transportation and distribution	This category does not apply to Enbridge.	Enbridge currently does not have Scope 3 emissions to report in this category.	Not applicable
10 Processing of sold products	This category does not apply to Enbridge.	Enbridge currently does not have Scope 3 emissions to report in this category.	Not applicable
11 Use of sold products	Natural gas combustion emissions from our utility customers.	Enbridge is currently reporting this category for our existing utility business. We continue to actively engage on the development of midstream guidance for Category 11.	Continue to report for utility business
12 End-of-life treatment of sold products	This category does not apply to Enbridge.	Enbridge currently does not have Scope 3 emissions to report in this category.	Not applicable
13 Leased assets	This category does not apply to Enbridge.	Enbridge currently does not have Scope 3 emissions to report in this category.	Not applicable
14 Franchises	This category does not apply to Enbridge.	Enbridge currently does not have Scope 3 emissions to report in this category.	Not applicable
15 Investments	Emissions associated with investments that are not otherwise reported under Enbridge Scope 1 and Scope 2 emissions.	Enbridge is in the process of developing the approach to gather emissions data from our non-operational assets.	In development (Timeline: 2-3 years)