Question

Why is Scope 3 supplier emission reporting necessary despite perceived double counting?

Scope 3 reporting assigns responsibility to buyers for their supply-chain emissions, since procurement decisions directly influence upstream emissions. Though the same tonne of CO₂ is counted multiple times at different corporate tiers, Scope 3 drives collective action to lower global emissions through informed supplier engagement and greener purchasing choices. The double counting is a feature of the accountability model, not a flaw in the accounting.