Carbon Accounting Guidance

FAQs- Scope 3 reporting

Do I need to report Scope 3 emissions publicly?

While not universally mandatory, many companies report Scope 3 emissions voluntarily through frameworks like CDP or to comply with emerging regulations like the EU's Corporate Sustainability Reporting Directive (CSRD) or TCFD (Taskforce for climate related disclosures) recommendations. Scope 3 is also essential for setting Science Based Targets.

What are the financial implications of tracking Scope 3 emissions?

Tracking Scope 3 emissions requires investment in data collection, tools, and reporting systems. However, this can lead to cost savings through efficiencies, risk management, and enhanced investor appeal, as well as improved relationships with customers and regulators.

Should I include emissions from franchised stores in my Scope 3 reporting?

Yes, emissions from franchised stores must be included, in Scope 3 category 14, as they are part of your downstream activities. You should collaborate with franchisees to gather emissions data for consistency in reporting.

How do I set Scope 3 emission reduction targets?

Set targets based on your baseline emissions inventory, focusing on high-impact categories and those where you can make the greatest emissions reductions. Use science-based targets as specified by SBTi to align with the Paris Agreement.

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