What are the different scopes covered in a sustainability report?

Scope 3 Upstream emissions include those created by production activities such as procurement of materials or goods, services purchased, and employee commutes and business travel. On the other hand, 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.

Upstream and downstream operations significantly impact a company's indirect emissions, often referred to as Scope 3 emissions. Upstream emissions are those created by production activities like material or goods procurement, services purchased, or employee commutes and business travel. Downstream emissions, on the other hand, are those that come from the transportation of goods to customers, or the use of sold products and the waste they create. These operations typically contribute to around 90% of a company's total emissions, making them a crucial area of focus for sustainability efforts.

Scope 3 in a sustainability report is significant as it includes all indirect emissions associated with both upstream and downstream operations. This is usually the largest contributor, typically accounting for 90% of a company's emissions. Upstream emissions are created by production activities like material or goods procurement, services purchased, or employee commutes and business travel. Downstream emissions come from the transportation of goods to customers, or the use of sold products and the waste they create. Understanding and managing Scope 3 emissions can help a company significantly reduce its overall carbon footprint.