This reflects the indirect nature of the emissions and the lack of robust conversion factors for every Scope 3 category. Some areas, such as business travel, have well-evolved conversion metrics ...

This guide is designed to help businesses and public sector organisations to better understand Scope 3 emissions, and how to pragmatically measure and report this large, and challenging, category of ...

Scope 3 emissions include 15 “categories” or types of activities that may occur within a company’s supply chain, both up (e.g., sourcing and shipping materials and equipment) and down (e.g ...

It’s the No. 3 category that has executives up in arms: heat-trapping gases emitted not at the companies’ own facilities, but up and down their far-flung supply chains.

"While companies are implementing the new Scope 3 Category 1 guidelines, our Working Group will be starting on the next steps to develop guidance for calculating and reporting Scope 3 Category 11 ...

Because scope 3 emissions come from across the supply chain, including from purchased goods, smaller supplier companies, and from customers, they are often out of a company’s direct control.

Scope 3, then, is essential to move beyond taking carbon inventories to understanding the GHG impacts of doing business. And it reminds us that nothing we do takes place in a vacuum.

Leading retailers are rethinking inputs and partnering with both suppliers and competitors to tackle tricky value chain ...

Reporting companies that disclose their Scope 3 emissions may provide verification of their Scope 3 emissions estimates, also known as attestation, but the rule would not require them to do so.

Back in October of 2023, I covered that the Australian Securities and Investments Commission (ASIC) had introduced what it ...