1. How can we tell which activity data should be classified into Scope 1, 2 or 3?
The classification of emissions into Scopes 1, 2 and 3 depends on the type of organizational boundary set for the inventory, as well as the type of activities taking place. For example, if a company uses the operational boundary approach and leases cars for business travel, if they have operational control over decisions related to the travel (such as re-fueling and routes) then the transportation in those cars should be included in Scope 1 mobile combustion, rather than Scope 3 Category 6: Business Travel.
Setting organizational boundaries and defining which activities should be classified as Scope 1, 2 or 3 can be challenging; reach out to the SCA team to learn how we can help you get it right.
2. What shall we do if we are looking to improve our Scope 3 coverage but can’t right now or don’t know where to start?
It is common for companies to feel overwhelmed when first approaching Scope 3 emissions. Companies can take a materiality-based approach to assess which categories are most relevant to them, their operations, and their industry, and should be transparent in inclusions and exclusions, and the reasoning behind those decisions. Many companies are on a journey to improved Scope 3 coverage; it is better to start somewhere and improve than not act at all.
Understanding which activities are most material to your company's GHG inventory, and therefore how to approach inclusions and exclusions can also be challenging. Communicating these decisions is also critical; reach out to the SCA team to learn how we can help you get it right.