SUSTAINABILITY SPOTLIGHT | 37 More than two decades ago, the Greenhouse Gas individuals. While these emissions are not fully under Protocol (GHG Protocol) de昀椀ned emissions scopes a 昀椀rm’s control, that 昀椀rm may be able to a昀昀ect the as a way of classifying carbon sources. According to activities that result in them, in昀氀uence its suppliers and/ the GHG Protocol, Scope 3 emissions encompass all or choose which suppliers to engage with. indirect emissions not included in Scope 2, which occur throughout the value chain of the company reporting The GHG Protocol corporate standard classi昀椀es Scope them, including those from upstream and downstream 3 emissions into 15 di昀昀erent categories, as shown in sources. Figure 1. Although not all categories are relevant to every organisation, they provide a structured framework In other words, most of a business’s Scope 3 emissions to understand, measure, report and monitor Scope 3 are the Scope 1 and 2 emissions of another business/ sources of emissions across a value chain. Figure 1. Extracted from World Economic Forum, The “No-Excuse” Opportunities to Tackle Scope 3 Emissions in Manufacturing and Value Chains, December 2023.