My question is on the interpretation of 6.4 …In such a case, companies may disclose and justify the exclusion of downstream emissions from categories 9, 10, 11, and 12 in the report (but should not selectively exclude a subset of those categories).
Does a subset of these categories mean …
if you wish to avail of this exemption categories 9, 10 ,11 and 12 must be ALL be excluded,
(i.e. you cannot include category 9 if you wish to exclude category 10 under the 6.4 exemption) or
if you wish to exclude a category 9-11 you must exclude the category in its entirety,
(i.e. if you have only a partial set of information for any of the categories 9-12 then you should exclude the entire category rather than present partial (and therefore inaccurate) information
I’ve seen both interpretations so interested in your thoughts.
Thanks,
Bruce
6.4 Accounting for downstream emissions The applicability of downstream scope 3 categories depends on whether products sold by the reporting company are final products or intermediate products (see section 5.6). In certain cases, the eventual end use of sold intermediate products may be unknown. For example, a company may produce an intermediate product with many potential downstream applications, each of which has a different GHG emissions profile, and be unable to reasonably estimate the downstream emissions associated with the various end uses of the intermediate product. In such a case, companies may disclose and justify the exclusion of downstream emissions from categories 9, 10, 11, and 12 in the report (but should not selectively exclude a subset of those categories).