Hi, what scope 3 categories would you recommend for a company that purchases goods and then directly sells them (unchanged) to the customer ? I suggest next ones : Upstream : 1. purchased goods & services ; 9. Downstream transport & distribution ; 11. Use of sold products. What do you think ?
Key to this is what kinds of goods- material products might incur energy use (if electronics, e.g.) and have end of life emissions, or involve further processing. In addition, it’s possible that they undertake business travel, commuting. They’re likely to create at least some business waste, have pensions…
Hi Simon,
Thanks for your thoughts. Helpfull to be able to check.