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Anonymous User
You are required to report all Scope 2 emissions, which are indirect emissions from the generation of electricity, heat, or steam that your company purchases and consumes. These emissions occur at the power source but are a result of your company’s energy use.
Reporting Scope 3 emissions is optional. These are other indirect emissions that result from your company’s activities but occur from sources you don’t own or control. Examples include emissions from producing the materials and fuels you purchase, transporting goods and employees, and the use and disposal of your sold products.
When deciding which Scope 3 emissions to report, consider those that are significant to your business or important to your stakeholders, especially where you have opportunities to reduce emissions.
By reporting all required Scope 2 emissions and any relevant Scope 3 emissions, you’ll gain a clearer understanding of your company’s overall greenhouse gas footprint and identify areas where you can make improvements.