A sustainability report typically covers three different scopes. Scope 1 includes direct emissions from operations, such as owned assets like buildings, equipment, or vehicles that burn fuel. Scope 2 covers indirect emissions created from purchased energy to power buildings and vehicles. Scope 3 includes all indirect emissions associated with upstream and downstream operations, which is usually the largest contributor, typically 90% of a company's emissions. Scope 3 Upstream covers emissions created by production activities like material or goods procurement, services purchased, or employee commutes and business travel. Scope 3 Downstream emissions are those that come from the transportation of goods to customers, or the use of sold products and the waste they create.
Need to report your sustainability efforts to key stakeholders? Most companies make ESG reports publ...
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