Scope 3 emissions often represent the largest – and most overlooked – share of a company’s carbon footprint. They are the emissions that reveal an organisation’s impact across the entire value chain, from raw material sourcing to end-of-life product disposal.
In this article, we explain the differences between Scope 1, 2 and 3, the categories defined by the GHG Protocol, the implications for CSRD reporting, and a concrete case study of a company we supported through the measurement process.