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Scope 3 without the hand-waving

Scope 3 is where most of the emissions are and most of the hand-waving happens.

Scope 3 without the hand-waving

Because it sits outside the organisation's direct control, Scope 3 invites broad estimates and generous assumptions. That is fine for a first inventory and a problem for a target.

Tighten the biggest categories first

A short list of purchased goods and services usually drives the number. Getting supplier-specific data for those beats refining everything else.

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