October 3, 2011
Corporate Value Chain (Scope 3) Accounting and Reporting Standard
Emissions of the anthropogenic greenhouse gases (GHG) that drive climate change and its impacts around the world The primary goal of this standard is to provide a standardized step-by-step approach to help companies understand their full value chain emissions impact in order to focus company efforts on the greatest GHG reduction opportunities, leading to more sustainable decisions about companies’ activities and the products they buy, sell, and produce.