wbcsd：2024年计算范围3排放量的技术智能报告（1.0版）（英文版）

Figure l shows the 15 dis tinct reporting categories in scope 3 and also shows how scope 3 relates to scope 1 (directemissions from owned or controlled sources) and scope 2 (indirect emissions fom the generation of purchasedpurchased electricity,steam, hea ting and cooling consumed by the reporting company). Scope 3 includes all otherindirect emissions that occur in a company's value chain. The 1 5 categories in scope 3 areintended to providecompanies with a systematic framework to measur