GLOSSARY

Scope 3

* All other indirect emissions not covered in scope 2: Example; The extraction and production of purchased materials and fuels, transport-related activities in vehicles not owned or controlled by the reporting entity, transmission and distribution (T&D) losses of electricity, outsourced activities, waste disposal, etc
* Scope 3 emissions - Valuechain emissions associated with the upstream and downstream impacts of products or services procured by an organization