publication . Report . 2011

The carbon we're not counting : accounting for Scope 3 carbon emissions

Knight, Alan; Jackson, Rachel;
Open Access English
  • Published: 01 Apr 2011
  • Publisher: Association of Chartered Certified Accountants
Abstract
This report highlights that businesses can’t evaluate the nature, extent and value of greenhouse gas emission-associated risks and opportunities until high-quality information is available. And this means an investment in credible and complete carbon accounting. Credible information on Scope 1 and Scope 2 emissions allow a company to better understand what is happening inside its fences. But more significant is the carbon many businesses aren’t counting. Scope 3 emissions look across the full value chain. The report looks at three approaches to Scope 3 emissions; the Control Approach, the Influence Approach and the Engaged Approach, and makes recommendations to ...
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