Although challenging, companies are beginning to explore GHG emissions outside of their ownership and operational control to understand the full impact of their operations, services and products by calculating and disclosing information about Scope 3 emissions.
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Activities included in Scope 3 emissions might include:
The extraction and production of purchased materials and fuels.
Transport-related activities where the company has third party transport-related activities within its supply chain.
Any electricity-related activities not included in scope 2.
Leased assets, franchises, and outsourced activities
Use of sold products and services by consumers.
Waste disposal.
Reference:
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