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Scope 3 value chain emissions accounting | Zoonk

18. Scope 3 value chain emissions accounting

Covers the 15 Scope 3 categories, supplier data, spend-based estimates, activity data, screening methods, double counting, and practical limitations. Learners build a Scope 3 screening model and decide which categories need deeper measurement.

Sustainability Reporting: IFRS S1 and S2

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