SUSTAINABILITY SPOTLIGHT | 36 Understanding industrial Scope 3 emi猀猀i漀渀s: WHAT, WHY, HOW Although initially seen as secondary by most corporate-level standards, Scope 3 is now an important focus for corporations in the push to net zero, as new evidence points to its signi昀椀cance. Here, Cambridge Industrial Innovation Policy’s Dr David Leal-Ayala explores the meaning of Scope 3, its relevance and how businesses can approach this challenge. He draws upon the White Paper, The “No-Excuse” Opportunities to Tackle Scope 3 Emissions in Manufacturing and Value Chains, published by the World Economic Forum’s Industry Net Zero Accelerator Initiative.