As regulatory attention on scope 3 emissions mounts, the ‘double-counting’ concern cited by companies can be addressed by allocating shared responsibility across the supply chain. Measurement and data collection present more substantial challenges in reaching an effective allocation.
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Gopalakrishnan, S. The why and how of assigning responsibility for supply chain emissions. Nat. Clim. Chang. 12, 1075–1077 (2022). https://doi.org/10.1038/s41558-022-01543-x
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DOI: https://doi.org/10.1038/s41558-022-01543-x