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dc.contributor.authorKnight, Alan
dc.contributor.authorJackson, Rachel
dc.description.abstractThis report highlights that businesses can’t evaluate the nature, extent and value of greenhouse gas emission-associated risks and opportunities until high-quality information is available. And this means an investment in credible and complete carbon accounting. Credible information on Scope 1 and Scope 2 emissions allow a company to better understand what is happening inside its fences. But more significant is the carbon many businesses aren’t counting. Scope 3 emissions look across the full value chain. The report looks at three approaches to Scope 3 emissions; the Control Approach, the Influence Approach and the Engaged Approach, and makes recommendations to governments and business to encourage the widespread use of Scope 3 reporting.en_US
dc.publisherAssociation of Chartered Certified Accountantsen_US
dc.relation.ispartofseriesClimate change publications (ACCA)en_US
dc.relation.ispartofseriesAccountancy futuresen_US
dc.rights© The Association of Chartered Certified Accountantsen_US
dc.titleThe carbon we're not counting : accounting for Scope 3 carbon emissionsen_US
dc.description.versionPublisher PDFen_US
dc.statusPeer revieweden_US

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