What does good Scope 3 reporting look like?

What does good Scope 3 reporting look like?

Broadly, good scope 3 reporting process and output will follow the Green House Gas accounting and? reporting principles of relevance, completeness, consistency, transparency, and accuracy. More? specifically, good scope 3 reporting will report metric tonnes CO2 equivalent for each scope 3? category, based on activity data for all relevant scope 3 activities, meeting the minimum reporting? boundaries described by the GHG protocol, and justifying activity and category exclusions.??

This will require dedicating time and people resources to complete this complex task. They will need? to identify all business activities which fall under scope 3 and consider minimum reporting? boundaries and voluntary inclusions for each category. Additionally, inclusions will need to detail the? activity and data type, the data source, quality, and method of collection, and any assumptions? contained within the data. An internal data management plan and database is essential to contain? this data year-to-year.??

It is expected that completeness will not be achieved immediately but will increase as company? reporting capability expands with time. Categories where data is more easily accessible, or that are? likely to have the biggest impact in emissions, should be prioritised in early scope 3 assessments. Carbon Responsible can guide you in starting and building upon your scope 3 measurements and? provide you with a complete breakdown of your scope 3 emissions.?

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