From hlb.com.au: Scope 3 emissions, which account for 80% to 90% of an entity’s overall greenhouse gas emissions, include indirect emissions generated by activities outside an organization’s direct control, such as those related to suppliers and product usage.

They are divided into upstream emissions from the supply chain and downstream emissions from product distribution and disposal.

Effective measurement and reduction of Scope 3 emissions require diligent data collection, engagement with suppliers, and the establishment of strategic plans to mitigate their impact.