{"id":10673,"date":"2024-01-23T16:33:10","date_gmt":"2024-01-23T15:33:10","guid":{"rendered":"https:\/\/www.ecomatters.nl\/services\/duurzaamheidsrapportage\/overzicht-voor-de-implementatie-van-de-csrd\/activity-based-vs-spend-based-aanpak-hoe-je-je-scope-3-emissies-berekend\/"},"modified":"2026-02-23T13:47:23","modified_gmt":"2026-02-23T12:47:23","slug":"activity-based-vs-spend-based-aanpak-hoe-je-je-scope-3-emissies-berekend","status":"publish","type":"page","link":"https:\/\/www.ecomatters.nl\/nl\/services\/duurzaamheidsrapportage\/berekeningen-voor-scope-1-2-en-3\/activity-based-vs-spend-based-aanpak-hoe-je-je-scope-3-emissies-berekend\/","title":{"rendered":"Activity-Based vs Spend-Based: een Scope 3-berekeningsmethode kiezen"},"content":{"rendered":"<div class=\"wpb-content-wrapper\">[vc_row full_width=&#8221;stretch_row&#8221; wpex_bg_overlay=&#8221;color&#8221; wpex_bg_overlay_opacity=&#8221;0.2&#8243; css=&#8221;.vc_custom_1705307074497{margin-bottom: 50px !important;padding-top: 90px !important;padding-bottom: 40px !important;background-image: url(https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2024\/01\/Headers2023_leaf4.jpg?id=10523) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; wpex_bg_overlay_color=&#8221;accent&#8221;][vc_column]<style>.vcex-heading.vcex_69e87cb7e0a2c{color:#ffffff;font-size:50px;font-weight:700;}.vcex-heading.vcex_69e87cb7e0a2c:hover{color:#ffffff;}<\/style><h1 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl wpex-text-center vcex_69e87cb7e0a2c\"><span class=\"vcex-heading-inner wpex-inline-block\">Activity-Based vs Spend-Based: een Scope 3-berekeningsmethode kiezen<\/span><\/h1><div class=\"vcex-spacing wpex-w-100 wpex-clear\"><\/div>[\/vc_column][\/vc_row][vc_row tablet_fullwidth_cols=&#8221;yes&#8221;][vc_column width=&#8221;2\/3&#8243; css=&#8221;.vc_custom_1535018057510{padding-right: 80px !important;}&#8221;]<style>.vcex-breadcrumbs.vcex_69e87cb7e1f13{color:#c6c6c6;font-size:14px;}<\/style><nav class=\"vcex-breadcrumbs vcex-breadcrumbs--links-inherit-color vcex-breadcrumbs--custom-color vcex_69e87cb7e1f13\"><span><span><a href=\"https:\/\/www.ecomatters.nl\/nl\/\">Home<\/a><\/span><\/span><\/nav><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:20px;\"><\/div><ul class=\"vcex-post-meta meta vcex-module meta-vertical wpex-text-right\"><li class=\"meta-modified-date\"><span class=\"meta-label-wrap\"><span class=\"meta-label wpex-font-bold\">Last updated:<\/span> <time datetime=\"2026-02-23\">23 februari 2026<\/time><\/span><\/li><li class=\"meta-read-time\"><span class=\"meta-label-wrap\"><span class=\"meta-label wpex-font-bold\">Read time:<\/span> 8 minute read<\/span><\/li><\/ul><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:20px;\"><\/div><div class=\"vcex-callout vcex-module wpex-boxed\"><div class=\"vcex-callout-caption wpex-last-mb-0 wpex-text-md\"><p>Scope 3-emissies worden doorgaans berekend met ofwel de <strong data-start=\"629\" data-end=\"647\">activity-based<\/strong> ofwel de <strong data-start=\"651\" data-end=\"666\">spend-based<\/strong> methode, afhankelijk van de beschikbare gegevens in je waardeketen. Beide benaderingen zijn in overeenstemming met het GHG Protocol, maar ze verschillen als het gaat om de benodigde inspanning en geschiktheid voor de 15 Scope 3-categorie\u00ebn. <\/p>\n<p><strong>Deze pagina geeft achtergrondinformatie over de verschillende emissiescopes, legt de beide Scope 3-berekeningsmethodes uit en helpt je een keuze te maken.<\/strong><\/p>\n<\/div><\/div><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:40px;\"><\/div><style>.vcex-heading.vcex_69e87cb7e7768{font-weight:700;}<\/style><h2 class=\"vcex-heading vcex-heading-bottom-border vcex-module wpex-heading wpex-text-2xl wpex-border-b wpex-border-solid wpex-border-main vcex_69e87cb7e7768\"><span class=\"vcex-heading-inner wpex-inline-block\">Inzicht in Scope 1-, 2- en 3-emissies<\/span><\/h2><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:10px;\"><\/div>[vc_column_text css=&#8221;&#8221;]Het berekenen van je Scope 1-, 2- en 3-broeikasgas (GHG) emissies is een essenti\u00eble stap om inzicht te krijgen in de milieu-impact en duurzaamheidsprestaties van je bedrijf. De resultaten helpen bij het uitwerken van je emissiereductiestrategie en het bedenken van bijpassende reductiemaatregelen. Daarnaast is de berekening relevant voor rapportage binnen kaders zoals de Corporate Sustainability Reporting Directive (<a href=\"https:\/\/www.ecomatters.nl\/services\/sustainability-reporting\/a-straightforward-guide-to-implementing-csrd\/\">CSRD<\/a>) en voor het stellen van doelen binnen het Science Based Targets Initiative <a href=\"https:\/\/www.ecomatters.nl\/services\/sustainability-reporting\/setting-sustainability-targets\/\">(<g id=\"gid_2\">SBTi<\/g><\/a>). <\/p>\n<p>De theorie achter het <a href=\"https:\/\/www.ecomatters.nl\/services\/sustainability-reporting\/sustainability-reporting-standards\/ghg-protocol-reporting\/\">GHG Protocol<\/a> voor het berekenen van je Scope 1-, 2- en 3-emissies is eenvoudig: <strong>vermenigvuldig de hoeveelheid van een activiteit met de bijbehorende emissiefactor<\/strong>.<\/p>\n<p>Omdat Scope 1- en 2-emissies onder je directe controle vallen, zijn de benodigde gegevens meestal beschikbaar via interne systemen. <a href=\"https:\/\/www.ecomatters.nl\/nl\/services\/duurzaamheidsrapportage\/berekeningen-voor-scope-1-2-en-3\/scope-3-berekening\/\">Scope 3<\/a> is complexer omdat het gaat om het identificeren en verzamelen van data van upstream- en downstreamactiviteiten in de waardeketen die buiten je directe controle vallen. Ook is het belangrijk om emissies toe te wijzen aan de juiste Scope 3-categorie (15 in totaal).[\/vc_column_text]<div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:40px;\"><\/div><div class=\"vcex-callout vcex-module wpex-boxed with-button wpex-text-center wpex-md-text-initial wpex-md-flex wpex-md-items-center\"><div class=\"vcex-callout-caption wpex-last-mb-0 wpex-text-md wpex-mb-20 wpex-md-w-75 wpex-md-pr-20 wpex-md-mb-0\"><p><strong>Een scope 3-rapportage houdt meer in dan het kiezen van een berekeningsmethode!<\/strong><\/p>\n<\/div><div class=\"vcex-callout-button wpex-md-w-25 wpex-md-text-right\"><a title=\"Lees onze volledige handleiding\" class=\"vcex-callout-link theme-button full-width wpex-text-center wpex-text-base\">Lees onze volledige handleiding<\/a><\/div><\/div><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:40px;\"><\/div><style>.vcex-heading.vcex_69e87cb7e8fd7{font-weight:700;}<\/style><h2 class=\"vcex-heading vcex-heading-bottom-border vcex-module wpex-heading wpex-text-2xl wpex-border-b wpex-border-solid wpex-border-main vcex_69e87cb7e8fd7\"><span class=\"vcex-heading-inner wpex-inline-block\">Methoden voor het berekenen van Scope 3-emissies<\/span><\/h2><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:10px;\"><\/div>[vc_column_text css=&#8221;&#8221;]Er zijn twee hoofdmethoden om Scope 3-emissies te berekenen: de <strong data-start=\"1423\" data-end=\"1441\">activity-based<\/strong> en de <strong data-start=\"1446\" data-end=\"1461\">spend-based<\/strong> benadering. De keuze voor een methode hangt af van de beschikbaarheid van gegevens en het type waardeketenactiviteit. Beide methoden zijn in overeenstemming met het <a href=\"https:\/\/www.ecomatters.nl\/nl\/services\/duurzaamheidsrapportage\/berekeningen-voor-scope-1-2-en-3\/greenhouse-gas-ghg-protocol\/\">GHG Protocol<\/a>, maar verschillen in databehoefte en geschiktheid voor de 15 Scope 3-categorie\u00ebn.[\/vc_column_text]<div class=\"vcex-spacing wpex-w-100 wpex-clear\"><\/div><style>.vcex-heading.vcex_69e87cb7e9cec{font-size:22px;font-weight:700;}<\/style><h3 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl vcex_69e87cb7e9cec\"><span class=\"vcex-heading-inner wpex-inline-block\">Activity-based benadering<\/span><\/h3><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:10px;\"><\/div>[vc_column_text css=&#8221;&#8221;]De activity-based benadering berekent emissies op basis van de werkelijke activiteiten of processen in de waardeketen. Het is een gedetailleerde methode die uitgebreide dataverzameling vereist van alle activiteiten in je waardeketen. Dit kan bijvoorbeeld omvatten:  <\/p>\n<ul>\n<li>De hoeveelheid ingekochte grondstoffen<\/li>\n<li>Up- en downstream transportmiddelen en -afstanden<\/li>\n<li>Afvalstromen en -verwerking<\/li>\n<li>De eindelevensfase van je verkochte product(en).<\/li>\n<\/ul>\n<p>De aanpak geeft een zeer gedetailleerd overzicht van de bronnen van Scope 3-emissies en biedt diepgaand inzicht in de milieu-impact van je waardeketen. Omdat dit een nauwkeurige methode is, is hij geschikt voor industrie\u00ebn of bedrijven met complexe waardeketens. <\/p>\n<p>De uitdaging van de activity-based benadering zit in het verzamelen van alle relevante datapunten in de waardeketen, maar als de gegevens zijn verzameld en de emissies berekend dan is het resultaat zeer accuraat.[\/vc_column_text]<div class=\"vcex-spacing wpex-w-100 wpex-clear\"><\/div><style>.vcex-heading.vcex_69e87cb7eaa47{font-size:22px;font-weight:700;}<\/style><h3 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl vcex_69e87cb7eaa47\"><span class=\"vcex-heading-inner wpex-inline-block\">Spend-based benadering<\/span><\/h3><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:10px;\"><\/div>[vc_column_text css=&#8221;&#8221;]De spend-based benadering berekent emissies op basis van financi\u00eble uitgaven aan goederen of diensten, in plaats van op basis van specifieke activiteiten. Het maakt dataverzameling gemakkelijker, omdat deze gegevens meestal beschikbaar zijn via interne inkoop- of leverancierssystemen. Deze aanpak is nuttig wanneer activity-based gegevens moeilijk of onmogelijk te verkrijgen zijn van leveranciers.  <\/p>\n<p>Het resultaat van een spend-based Scope 3-berekening geeft een globaal overzicht van je emissies, wat nuttig is om milieu-hotspots te identificeren.<\/p>\n<p>Bij deze benadering zijn er drie aandachtspunten rond de emissiefactoren die je in gedachten moet houden:<\/p>\n<ol>\n<li><strong>De emissiefactoren zijn gebaseerd op marktgemiddelden.<\/strong> Het resultaat van de berekening zal niet de specifieke kenmerken van je producten of bedrijf weerspiegelen. <\/li>\n<li><strong>De spend-based emissiefactoren zijn onderhevig aan inflatie en wisselkoersen.<\/strong> Dit maakt het ingewikkelder als je leveranciers hebt uit verschillende landen met uiteenlopende valuta en inflatiepercentages.<\/li>\n<li><strong>Als prijzen stijgen doordat je leveranciers hun prijzen verhogen (los van inflatie), stijgen je uitgaven, wat resulteert in hogere emissies.<\/strong> Het omgekeerde geldt ook: als je een leverancier vindt die een lagere prijs biedt, zal op papier je milieu-impact verminderen, terwijl de werkelijke impact van je product niet is veranderd, wanneer alle andere factoren gelijk zijn gebleven.<\/li>\n<\/ol>\n[\/vc_column_text]<div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:20px;\"><\/div>[vc_column_text css=&#8221;&#8221;]In de tabel hieronder staan de belangrijkste verschillen tussen de activity-based en spend-based benadering bij het berekenen van <a href=\"https:\/\/www.ecomatters.nl\/nl\/services\/duurzaamheidsrapportage\/berekeningen-voor-scope-1-2-en-3\/scope-3-berekening\/\">Scope 3<\/a>-emissies.[\/vc_column_text]<div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:20px;\"><\/div>[vc_column_text css=&#8221;&#8221;]\n<table>\n<thead>\n<tr>\n<th>Aspect<\/th>\n<th>Activity-based benadering<\/th>\n<th>Spend-based benadering<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Gebruikte data<\/strong><\/td>\n<td>Data over fysieke activiteiten (bijv. hoeveelheid materiaal, transportafstanden)<\/td>\n<td>Financi\u00eble uitgaven aan goederen of diensten<\/td>\n<\/tr>\n<tr>\n<td><strong>Beschikbaarheid van data<\/strong><\/td>\n<td>Vereist betrokkenheid van leveranciers en de waardeketen<\/td>\n<td>Meestal beschikbaar in interne financi\u00eble of inkoopsystemen<\/td>\n<\/tr>\n<tr>\n<td><strong>Benodigde inspanning<\/strong><\/td>\n<td>Hoger<\/td>\n<td>Lager<\/td>\n<\/tr>\n<tr>\n<td><strong>Meest geschikt voor<\/strong><\/td>\n<td>Gedetailleerde footprintanalyse<\/td>\n<td>Eerste scan voor het identificeren van hotspots<\/td>\n<\/tr>\n<tr>\n<td><strong>Belangrijkste beperking<\/strong><\/td>\n<td>Dataverzameling kan tijdrovend zijn en vraagt betrokkenheid van partners in de waardeketen<\/td>\n<td>Resultaten weerspiegelen niet de specifieke kenmerken van je product of bedrijf<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n[\/vc_column_text]<div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:40px;\"><\/div><style>.vcex-heading.vcex_69e87cb7ebcec{font-weight:700;}<\/style><h2 class=\"vcex-heading vcex-heading-bottom-border vcex-module wpex-heading wpex-text-2xl wpex-border-b wpex-border-solid wpex-border-main vcex_69e87cb7ebcec\"><span class=\"vcex-heading-inner wpex-inline-block\">Het kiezen van de juiste methode<\/span><\/h2><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:10px;\"><\/div>[vc_column_text css=&#8221;&#8221;]Activity-based berekeningen vragen over het algemeen meer tijd en budget, maar leveren een nauwkeurigere emissieberekening op. Spend-based berekeningen zijn sneller en nuttig voor een eerste beoordeling van je milieu-hotspots. <\/p>\n<p>Een belangrijke overweging tussen de methoden is de inspanning die dataverzameling vergt. Bij de spend-based benadering zijn de gegevens intern beschikbaar via inkoop- of leverancierssystemen. Bij de activity-based benadering is samenwerking met partners in de waardeketen nodig om relevante gegevens te verkrijgen. Dit levert nauwkeurigere gegevens op, maar kost je meer tijd en inspanning. Als je Scope 3-emissies nauwkeurig wilt berekenen, maar merkt dat activity-based data moeilijk te verkrijgen zijn, staat het GHG Protocol toe om de methoden te combineren.    <\/p>\n<p>Bij het combineren van beide methoden behoor je voor elke materi\u00eble Scope 3-categorie de meest geschikte rekenmethode te kiezen. Sommige categorie\u00ebn kunnen met zowel een activity- als spend-base benadering worden beoordeeld, voor andere categorie\u00ebn is slechts \u00e9\u00e9n specifieke methode toepasbaar.[\/vc_column_text]<div class=\"vcex-spacing wpex-w-100 wpex-clear\"><\/div><style>.vcex-heading.vcex_69e87cb7eca04{font-weight:700;}<\/style><h2 class=\"vcex-heading vcex-heading-bottom-border vcex-module wpex-heading wpex-text-2xl wpex-border-b wpex-border-solid wpex-border-main vcex_69e87cb7eca04\"><span class=\"vcex-heading-inner wpex-inline-block\">Samenvatting<\/span><\/h2><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:10px;\"><\/div>[vc_column_text css=&#8221;&#8221;]Zowel activity-based als spend-based methoden maken <a href=\"https:\/\/www.ecomatters.nl\/nl\/services\/duurzaamheidsrapportage\/berekeningen-voor-scope-1-2-en-3\/scope-3-berekening\/\">correcte Scope 3-rapportage<\/a> mogelijk, maar je keuze hangt af van de specifieke behoeften, beschikbare data, middelen en doelstellingen van je bedrijf. Activity-based berekeningen bieden een gedetailleerd en nauwkeurig beeld, terwijl spend-based berekeningen een vereenvoudigde en indirecte schatting geven. <\/p>\n<p>Veel bedrijven combineren beide methoden om een compleet beeld te krijgen van hun milieu-impact zodat ze gefundeerde keuzes kunnen maken bij het verkleinen van hun CO\u2082-voetafdruk over de hele waardeketen.<\/p>\n<p>Heb je vragen of wil je graag in gesprek over de praktische uitvoering van Scope 3-berekeningen? Ecomatters helpt je graag en staat open voor een duurzame samenwerking. <a href=\"https:\/\/www.ecomatters.nl\/nl\/contact\/\">Neem contact met ons<\/a> op voor meer informatie.[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/3&#8243;]<style>.vcex-heading.vcex_69e87cb7ed4dd{font-size:22px;font-weight:700;}<\/style><h3 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl vcex_69e87cb7ed4dd\"><span class=\"vcex-heading-inner wpex-inline-block\">Duurzaamheidsrapportage diensten<\/span><\/h3><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:15px;\"><\/div><style>.vcex-navbar.vcex_69e87cb7ee20f a.vcex-navbar-link{color:#ffffff;background:var(--wpex-accent);}.vcex-navbar.vcex_69e87cb7ee20f a.vcex-navbar-link:is(:hover,.active){background:rgba(103,163,189,0.57);}<\/style><nav class=\"vcex-navbar vcex-navbar--expanded vcex-module vcex_69e87cb7ee20f\"><div class=\"vcex-navbar-inner wpex-clr\"><a 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class=\"vcex-spacing wpex-w-100 wpex-clear\"><\/div><div class=\"vcex-module vcex-staff-grid-wrap wpex-clr\"><div class=\"wpex-row vcex-staff-grid entries wpex-clr gap-30\"><div class=\"staff-entry vcex-grid-item span_1_of_2 col col-1 entry post-6106 type-staff has-media cat-3921 cat-4072 cat-4070 translation_priority-6\"><div class=\"staff-entry-inner entry-inner wpex-first-mt-0 wpex-last-mb-0 wpex-clr\"><div class=\"staff-entry-media entry-media wpex-relative wpex-mb-20\"><a href=\"https:\/\/www.ecomatters.nl\/nl\/team\/brienne-wiersema\/\" title=\"Brienne Wiersema\" class=\"staff-entry-media-link\"><img width=\"500\" height=\"500\" src=\"https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2022\/02\/ProfilePictureV2_0007_Brienne.jpg\" class=\"staff-entry-media-img staff-entry-img wpex-align-middle wpex-align-middle\" alt=\"Brienne Wiersema\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2022\/02\/ProfilePictureV2_0007_Brienne.jpg 500w, https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2022\/02\/ProfilePictureV2_0007_Brienne-300x300.jpg 300w, https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2022\/02\/ProfilePictureV2_0007_Brienne-150x150.jpg 150w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/a><\/div><div class=\"staff-entry-details entry-details wpex-first-mt-0 wpex-last-mb-0 wpex-clr\"><h2 class=\"staff-entry-title entry-title wpex-mb-5\" style=\"font-weight:700;\"><a href=\"https:\/\/www.ecomatters.nl\/nl\/team\/brienne-wiersema\/\">Brienne Wiersema<\/a><\/h2><div class=\"staff-entry-position entry-position wpex-text-sm wpex-text-3 wpex-leading-snug wpex-mb-5\">Sustainability Consultant<\/div><div class=\"staff-entry-social-links wpex-clr\"><div class=\"staff-social wpex-social-btns wpex-mt-15 wpex-flex wpex-flex-wrap wpex-gap-5\"><a href=\"https:\/\/www.linkedin.com\/in\/brienne-wiersema\/\" class=\"wpex-linkedin wpex-social-btn wpex-social-btn-minimal wpex-social-color-hover wpex-rounded-full\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"wpex-icon\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M100.3 448H7.4V148.9h92.9zM53.8 108.1C24.1 108.1 0 83.5 0 53.8a53.8 53.8 0 0 1 107.6 0c0 29.7-24.1 54.3-53.8 54.3zM447.9 448h-92.7V302.4c0-34.7-.7-79.2-48.3-79.2-48.3 0-55.7 37.7-55.7 76.7V448h-92.8V148.9h89.1v40.8h1.3c12.4-23.5 42.7-48.3 87.9-48.3 94 0 111.3 61.9 111.3 142.3V448z\"\/><\/svg><\/span><span class=\"screen-reader-text\">Linkedin<\/span><\/a><a href=\"mailto:&#066;ri&#101;&#110;&#110;&#101;&#046;W&#105;ers&#101;&#109;&#097;&#064;&#101;&#099;omatter&#115;.&#110;l\" class=\"wpex-email wpex-social-btn wpex-social-btn-minimal wpex-social-color-hover wpex-rounded-full\"><span class=\"wpex-icon\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M48 64C21.5 64 0 85.5 0 112c0 15.1 7.1 29.3 19.2 38.4L236.8 313.6c11.4 8.5 27 8.5 38.4 0L492.8 150.4c12.1-9.1 19.2-23.3 19.2-38.4c0-26.5-21.5-48-48-48H48zM0 176V384c0 35.3 28.7 64 64 64H448c35.3 0 64-28.7 64-64V176L294.4 339.2c-22.8 17.1-54 17.1-76.8 0L0 176z\"\/><\/svg><\/span><span class=\"screen-reader-text\">Email<\/span><\/a><\/div><\/div><\/div><\/div><\/div><div class=\"staff-entry vcex-grid-item span_1_of_2 col col-2 entry post-7611 type-staff has-media cat-4072 cat-3957 cat-4070 translation_priority-6\"><div class=\"staff-entry-inner entry-inner wpex-first-mt-0 wpex-last-mb-0 wpex-clr\"><div class=\"staff-entry-media entry-media wpex-relative wpex-mb-20\"><a href=\"https:\/\/www.ecomatters.nl\/nl\/team\/jur-remeijn\/\" title=\"Jur Remeijn\" class=\"staff-entry-media-link\"><img width=\"500\" height=\"500\" src=\"https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2017\/09\/Jur_Resized.avif\" class=\"staff-entry-media-img staff-entry-img wpex-align-middle wpex-align-middle\" alt=\"\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2017\/09\/Jur_Resized.avif 500w, https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2017\/09\/Jur_Resized-300x300.avif 300w, https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2017\/09\/Jur_Resized-150x150.avif 150w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/><\/a><\/div><div class=\"staff-entry-details entry-details wpex-first-mt-0 wpex-last-mb-0 wpex-clr\"><h2 class=\"staff-entry-title entry-title wpex-mb-5\" style=\"font-weight:700;\"><a href=\"https:\/\/www.ecomatters.nl\/nl\/team\/jur-remeijn\/\">Jur Remeijn<\/a><\/h2><div class=\"staff-entry-position entry-position wpex-text-sm wpex-text-3 wpex-leading-snug wpex-mb-5\">Sustainability Consultant<\/div><div class=\"staff-entry-social-links wpex-clr\"><div class=\"staff-social wpex-social-btns wpex-mt-15 wpex-flex wpex-flex-wrap wpex-gap-5\"><a href=\"https:\/\/www.linkedin.com\/in\/jurremeijn\/\" class=\"wpex-linkedin wpex-social-btn wpex-social-btn-minimal wpex-social-color-hover wpex-rounded-full\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"wpex-icon\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M100.3 448H7.4V148.9h92.9zM53.8 108.1C24.1 108.1 0 83.5 0 53.8a53.8 53.8 0 0 1 107.6 0c0 29.7-24.1 54.3-53.8 54.3zM447.9 448h-92.7V302.4c0-34.7-.7-79.2-48.3-79.2-48.3 0-55.7 37.7-55.7 76.7V448h-92.8V148.9h89.1v40.8h1.3c12.4-23.5 42.7-48.3 87.9-48.3 94 0 111.3 61.9 111.3 142.3V448z\"\/><\/svg><\/span><span class=\"screen-reader-text\">Linkedin<\/span><\/a><a href=\"mailto:j&#117;r&#046;re&#109;e&#105;jn&#064;&#101;co&#109;&#097;t&#116;ers.nl\" class=\"wpex-email wpex-social-btn wpex-social-btn-minimal wpex-social-color-hover wpex-rounded-full\"><span class=\"wpex-icon\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M48 64C21.5 64 0 85.5 0 112c0 15.1 7.1 29.3 19.2 38.4L236.8 313.6c11.4 8.5 27 8.5 38.4 0L492.8 150.4c12.1-9.1 19.2-23.3 19.2-38.4c0-26.5-21.5-48-48-48H48zM0 176V384c0 35.3 28.7 64 64 64H448c35.3 0 64-28.7 64-64V176L294.4 339.2c-22.8 17.1-54 17.1-76.8 0L0 176z\"\/><\/svg><\/span><span class=\"screen-reader-text\">Email<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vcex-spacing wpex-w-100 wpex-clear\"><\/div><style>.vcex-heading.vcex_69e87cb805868{font-size:22px;font-weight:700;}<\/style><h3 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl vcex_69e87cb805868\"><span class=\"vcex-heading-inner wpex-inline-block\">Case studies<\/span><\/h3><div class=\"vcex-spacing wpex-w-100 wpex-clear\"><\/div><div class=\"vcex-module vcex-post-type-grid-wrap wpex-clr\"><div class=\"wpex-row vcex-post-type-grid entries wpex-clr\"><div class=\"vcex-post-type-entry vcex-grid-item wpex-clr col span_1_of_2 col-1 entry post-7134 type-post has-media cat-3931 cat-3930 cat-3936 cat-3934 translation_priority-6\"><div class=\"vcex-post-type-entry-inner entry-inner wpex-first-mt-0 wpex-last-mb-0 wpex-clr\"><div class=\"vcex-post-type-entry-media entry-media wpex-relative overlay-parent overlay-parent-title-excerpt-hover overlay-h wpex-overflow-hidden overlay-ms\"><a href=\"https:\/\/www.ecomatters.nl\/nl\/case-studies\/nobian-1990-carbon-footprint\/\" title=\"Nobian &#8211; 1990 Carbon footprint\"><img width=\"500\" height=\"500\" src=\"https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2022\/03\/Nobian-1990Project.jpg\" class=\"vcex-blog-entry-img wpex-align-middle\" alt=\"Nobian - 1990 Carbon Footprint\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2022\/03\/Nobian-1990Project.jpg 500w, https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2022\/03\/Nobian-1990Project-300x300.jpg 300w, https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2022\/03\/Nobian-1990Project-150x150.jpg 150w, https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2022\/03\/Nobian-1990Project-125x125.jpg 125w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/>\n<div class=\"overlay-title-excerpt-hover overlay-hide theme-overlay wpex-absolute wpex-inset-0 wpex-transition-all wpex-duration-300 wpex-overflow-hidden wpex-flex wpex-items-center wpex-justify-center wpex-text-center\">\n\t<div class=\"overlay-bg wpex-bg-black wpex-absolute wpex-inset-0 wpex-opacity-70\"><\/div>\n\t<div class=\"overlay-content overlay-scale wpex-relative wpex-text-white wpex-p-15 wpex-duration-300 wpex-transition-transform wpex-clr\">\n\t\t<div class=\"overlay-title wpex-text-lg\">Nobian &#8211; 1990 Carbon footprint<\/div>\n\t\t\t<\/div>\n<\/div><\/a><\/div><div class=\"vcex-post-type-entry-details entry-details wpex-bordered wpex-first-mt-0 wpex-last-mb-0 wpex-clr\"><div class=\"vcex-post-type-entry-excerpt entry-excerpt wpex-my-15 wpex-text-pretty wpex-last-mb-0 wpex-clr\"><p>Nobian is a European leader in the production of essential&hellip;<\/p><\/div><\/div><\/div><\/div><div class=\"vcex-post-type-entry vcex-grid-item wpex-clr col span_1_of_2 col-2 entry post-9770 type-post has-media cat-3931 cat-3930 cat-3935 cat-3934 cat-3938 translation_priority-6\"><div class=\"vcex-post-type-entry-inner entry-inner wpex-first-mt-0 wpex-last-mb-0 wpex-clr\"><div class=\"vcex-post-type-entry-media entry-media wpex-relative overlay-parent overlay-parent-title-excerpt-hover overlay-h wpex-overflow-hidden overlay-ms\"><a href=\"https:\/\/www.ecomatters.nl\/nl\/case-studies\/insights-from-the-organisational-carbon-footprint-screening-for-saba\/\" title=\"Insights from the organisational carbon footprint screening for SABA\"><img width=\"500\" height=\"500\" src=\"https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2023\/07\/Saba_CarbonSceening_CaseStudy.jpg\" class=\"vcex-blog-entry-img wpex-align-middle\" alt=\"Organisational Carbon Footprint Screening\" loading=\"lazy\" decoding=\"async\" srcset=\"https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2023\/07\/Saba_CarbonSceening_CaseStudy.jpg 500w, https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2023\/07\/Saba_CarbonSceening_CaseStudy-300x300.jpg 300w, https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2023\/07\/Saba_CarbonSceening_CaseStudy-150x150.jpg 150w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/>\n<div class=\"overlay-title-excerpt-hover overlay-hide theme-overlay wpex-absolute wpex-inset-0 wpex-transition-all wpex-duration-300 wpex-overflow-hidden wpex-flex wpex-items-center wpex-justify-center wpex-text-center\">\n\t<div class=\"overlay-bg wpex-bg-black wpex-absolute wpex-inset-0 wpex-opacity-70\"><\/div>\n\t<div class=\"overlay-content overlay-scale wpex-relative wpex-text-white wpex-p-15 wpex-duration-300 wpex-transition-transform wpex-clr\">\n\t\t<div class=\"overlay-title wpex-text-lg\">Insights from the organisational carbon footprint screening for SABA<\/div>\n\t\t\t<\/div>\n<\/div><\/a><\/div><div class=\"vcex-post-type-entry-details entry-details wpex-bordered wpex-first-mt-0 wpex-last-mb-0 wpex-clr\"><div class=\"vcex-post-type-entry-excerpt entry-excerpt wpex-my-15 wpex-text-pretty wpex-last-mb-0 wpex-clr\"><p>SABA is a Dutch adhesive and sealant producer who sell&hellip;<\/p><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:50px;\"><\/div><style>.vcex-heading.vcex_69e87cb80be07{font-size:22px;font-weight:700;}<\/style><h3 class=\"vcex-heading vcex-heading-plain vcex-module wpex-heading wpex-text-2xl vcex_69e87cb80be07\"><span class=\"vcex-heading-inner wpex-inline-block\">Bel met onze consultant<\/span><\/h3><div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:15px;\"><\/div>[vc_column_text text_align=&#8221;left&#8221;]\n<p style=\"text-align: left;\">Wil je weten hoe wij je kunnen helpen? Plan een gesprek met een van onze consultants om je vragen te stellen. <\/p>\n[\/vc_column_text]<div class=\"vcex-spacing wpex-w-100 wpex-clear\" style=\"height:15px;\"><\/div><style>.vcex-button.vcex_69e87cb80d4da{padding-block:10px;padding-inline:30px;font-size:15px;}<\/style><div class=\"theme-button-wrap textcenter wpex-clr\"><a href=\"https:\/\/www.ecomatters.nl\/contact\/consultant-call\/\" class=\"vcex-button theme-button align-center inline vcex_69e87cb80d4da\"><span class=\"vcex-button-inner theme-button-inner wpex-flex wpex-flex-wrap wpex-items-center wpex-justify-center\">Plan een gesprek<\/span><\/a><\/div> [\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row&#8221; wpex_bg_overlay=&#8221;color&#8221; wpex_bg_overlay_opacity=&#8221;0.2&#8243; css=&#8221;.vc_custom_1705307074497{margin-bottom: 50px !important;padding-top: 90px !important;padding-bottom: 40px !important;background-image: url(https:\/\/www.ecomatters.nl\/wp-content\/uploads\/2024\/01\/Headers2023_leaf4.jpg?id=10523) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; wpex_bg_overlay_color=&#8221;accent&#8221;][vc_column][\/vc_column][\/vc_row][vc_row tablet_fullwidth_cols=&#8221;yes&#8221;][vc_column width=&#8221;2\/3&#8243; css=&#8221;.vc_custom_1535018057510{padding-right: 80px !important;}&#8221;][vc_column_text css=&#8221;&#8221;]Het berekenen van je Scope 1-, 2- en 3-broeikasgas (GHG) emissies is een essenti\u00eble stap om inzicht te krijgen in de milieu-impact en duurzaamheidsprestaties van je bedrijf. De resultaten helpen&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":11588,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-10673","page","type-page","status-publish","hentry","entry","has-media"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Activity-Based vs Spend-Based: een Scope 3-berekeningsmethode kiezen<\/title>\n<meta name=\"description\" content=\"Activity-based vs spend-based Scope 3 methods: what they are, how they differ, and how to choose the right one.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecomatters.nl\/nl\/services\/duurzaamheidsrapportage\/berekeningen-voor-scope-1-2-en-3\/activity-based-vs-spend-based-aanpak-hoe-je-je-scope-3-emissies-berekend\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Activity-Based vs Spend-Based: een Scope 3-berekeningsmethode kiezen\" \/>\n<meta property=\"og:description\" content=\"Activity-based vs spend-based Scope 3 methods: what they are, how they differ, and how to choose the right one.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ecomatters.nl\/nl\/services\/duurzaamheidsrapportage\/berekeningen-voor-scope-1-2-en-3\/activity-based-vs-spend-based-aanpak-hoe-je-je-scope-3-emissies-berekend\/\" \/>\n<meta property=\"og:site_name\" content=\"Ecomatters - 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