The GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (also referred to as the Scope 3 Standard) provides requirements and guidance for companies and other organizations to prepare and publicly report a GHG emissions inventory that includes indirect emissions resulting from value chain activities. This category includes emissions from the transportation of employees between their homes and their worksites.
Download the guidance from the GHG website:
https://ghgprotocol.org/sites/default/files/standards_supporting/Chapter7.pdf