GHG Protocol value-chain screening — Category 1 is quantified from real LCA records; Categories 2–5 are computed from activity volumes × cited emission factors (click any figure to trace it to its source). 溫室氣體議定書價值鏈篩查——類別一按實際LCA紀錄量化；類別二至五按活動量乘以已引用排放係數計算（點擊數字即可追溯來源）。
| # | Category 類別 | Status 狀態 | Quantified 量化 | Proposed method 建議方法 | Rationale 理據 | Data 數據 |
|---|---|---|---|---|---|---|
| 1 | Purchased goods and services 外購商品及服務 |
quantified | 71,564.9 tCO2e
total_ghg_tco2e
|
LCA-based embodied carbon of formwork materials (Allocation method), per the Group's methodology | Formwork steel, aluminium and timber are the dominant upstream spend; quantified from project LCA records. 模板鋼、鋁及木材為主要上游採購；按項目LCA紀錄量化。 |
high |
| 2 | Capital goods 資本貨物 |
screened_in | 0.0 tCO2e
暫定
scope3_cat2_tco2e
|
Spend-based estimation from the fixed-asset register | Plant and machinery purchases are episodic but material in acquisition years. 機械設備採購屬間歇性，於購置年度屬重大。 |
medium |
| 3 | Fuel- and energy-related activities 燃料及能源相關活動 |
screened_in | 0.0 tCO2e
暫定
scope3_cat3_tco2e
|
Average-data method from site fuel and electricity records | Well-to-tank emissions of site fuel and purchased electricity; records exist in utility billing. 工地燃料及外購電力的上游排放；可自公用事業帳單取得紀錄。 |
medium |
| 4 | Upstream transportation and distribution 上游運輸及配送 |
screened_in | 0.0 tCO2e
暫定
scope3_cat4_tco2e
|
Distance-based method from formwork delivery notes | Formwork logistics between yards and sites; ties to the CE_log_maint parameter currently placeholder in the LCA methodology. 模板於場地與工地間的運輸；與LCA方法中暫缺的物流碳排參數對應。 |
medium |
| 5 | Waste generated in operations 營運廢棄物 |
screened_in | 0.0 tCO2e
暫定
scope3_cat5_tco2e
|
Waste-type-specific factors applied to site disposal records | Timber formwork scrappage is tracked per site; disposal routes recorded. 木模板報廢按工地追蹤，處置途徑有紀錄。 |
high |
| 6 | Business travel 商務差旅 |
screened_out | Immaterial relative to construction materials and site operations. 相對建築材料及工地營運屬非重大。 |
high | ||
| 7 | Employee commuting 僱員通勤 |
screened_out | Immaterial; predominantly public-transport commuting in Hong Kong. 屬非重大；香港以公共交通通勤為主。 |
medium | ||
| 8 | Upstream leased assets 上游租賃資產 |
not_applicable | No material upstream leased assets outside Scope 1/2 reporting boundary. 範圍一/二申報邊界外並無重大上游租賃資產。 |
high | ||
| 9 | Downstream transportation and distribution 下游運輸及配送 |
screened_out | Contracting services; no downstream product distribution. 承建服務，並無下游產品配送。 |
high | ||
| 10 | Processing of sold products 售出產品的加工 |
not_applicable | No intermediate products sold for further processing. 並無售出供進一步加工的中間產品。 |
high | ||
| 11 | Use of sold products 售出產品的使用 |
not_applicable | Construction services; use-phase emissions of completed buildings rest with their operators. 屬建造服務；竣工樓宇使用階段排放由營運方負責。 |
high | ||
| 12 | End-of-life treatment of sold products 售出產品的最終處置 |
screened_out | Beyond current data availability; revisit as DfMA circularity data matures. 超出現有數據能力；待DfMA循環數據成熟後重新檢視。 |
low | ||
| 13 | Downstream leased assets 下游租賃資產 |
not_applicable | The Group does not lease assets downstream. 集團並無下游租賃資產。 |
high | ||
| 14 | Franchises 特許經營 |
not_applicable | No franchise operations. 並無特許經營業務。 |
high | ||
| 15 | Investments 投資 |
not_applicable | No material investment portfolio outside consolidated operations. 綜合營運以外並無重大投資組合。 |
high | ||
| Σ | Scope 3 total 範圍三總量 scope3_total_tco2e |
暫定 | 71,564.9 tCO2e | sum of quantified categories (Cat 1 formwork embodied carbon + Cat 2–5 value-chain) | ||