He’s plugging sustainable cost accounting again. Gissa Job etc. Where we get this:
And as it turns out, almost no one does seem to think Scope 3 is material. So we end up with the absurd situation where airports claim they are carbon-neutral because they ignore the emissions from the planes that fly from them and coal mines can make the same claim because they say someone else burns the coal that they mine, and they claim that’s got nothing to do with them when glaringly obviously that’s untrue.
Well, someone sells me a car. Which uses petrol. Scope 3 emissions then depend upon how much I use that car. How can the car manufacturer be made responsible for how much I drive?
Which is why Scope 3 emissions are not the responsibility of the people who don’t make the emissions. Well, that plus the fact that my supplier’s Scope 3 emissions are my Scope 1 or 2 therefore they’re already included in the system anyway….