I’m working with an organisation that funds research. Currently, they don’t quantify the emissions associated with the research they fund but I’m wondering, when they do, which Scope 3 category should they be reported in?
My feeling is that Cat 15 Investments is probably the only place where it seems reasonable to include them even though the funds aren’t strictly speaking investments (in the sense of a financial investment which seeks to create a financial return).
Any thoughts, very welcome.
Kev