Scope 3 emissions are all sources that are not within an organization's Scope 1 and Scope 2 boundaries. Scope 3 includes all other indirect emissions that occur in a company's value chain, such as business travel, purchased goods and services, waste disposal and employee commuting. In many sectors, these emissions make up a large part of a company's emissions scale, but because they are generally outside of a company's direct control, they are difficult to account for.

This means they are often overlooked, making net zero goals unattainable. Although rarely measured, depending on the nature of the business, Scope 3 emissions can be the largest source of a company's emissions and even represent multiples of the impacts of Scope 1 and 2. Until now, most companies have focused on measuring Scope 1 and Scope 2 emissions, as these are the emissions over which they have the most control. However, with climate catastrophe requiring immediate action, there is a growing need to reduce greenhouse gas emissions wherever possible and companies are increasingly expected to better understand their true carbon footprint by taking more responsibility in Scope 3 take over accounting.