Pallets in ESG and greenhouse gas reporting
Methods for putting pallets into a sustainability report without overstating them: which scope 3 category, which EPA factor and version, and how to keep avoided emissions apart from the inventory.
- Pallets in scope 3 category 5: waste generated in operationsHow to put discarded pallets into a scope 3 category 5 inventory with EPA GHG Hub Table 9 factors, what to leave out, and a worked example.
- Pallets in scope 3 category 12: end of life of sold packagingWhen the pallets you ship out with your products fall under scope 3 category 12, how to estimate their fate at customers, and which EPA factors apply.
- Purchased pallets in scope 3 category 1Why pallets you buy belong in scope 3 category 1, how new and recycled pallets differ, and where the USDA pallet life-cycle study helps.
- Avoided emissions from pallet reuse: how to report themWhat avoided emissions are, why the GHG Protocol says to report them separately from scope 3, and how to word a pallet reuse claim that holds up.
- Calculating a pallet diversion rateHow to compute a landfill diversion rate that includes pallets, where pooled returns and combustion fit, and why programs disagree on energy recovery.
- Pallets in a zero waste programHow pallets usually count in zero waste certification efforts, why reuse ranks above recycling, and what evidence an auditor will want.
- EPA WARM v16 factors for wood palletsThe full set of EPA WARM version 16 emission factors for dimensional lumber (the category that includes pallets), with exhibit numbers and what each part means.
- EPA GHG Hub waste factors for pallets (Table 9)EPA's 2025 Emission Factors Hub Table 9 values for dimensional lumber, why recycling shows NA, and how they differ from WARM's factors.