Scope 3 greenhouse gas emissions — are they on your radar?

As demands for credible climate action rise, so do expectations for companies to inventory and address their scope 3 GHG emissions — those emissions that are indirect and that occur upstream and downstream in their value chain. This report by CPA Canada aims to help directors:

• build an understanding of scope 3 GHG emissions
• understand rapidly rising expectations around measuring, reporting and reducing scope 3 GHG emissions
• understand what it looks like to take credible action
• ensure they are providing effective oversight of scope 3 GHG emissions