[Author's Note -- Warning: Possible political incorrectness ahead.]
We believe in the importance of considering Scope 3 emissions.*
EMC [disclosure: the writer's employer] was a sponsor of the WRI/WBCSD Scope 3 work. We have been reporting on emissions from business travel for six years, we have been collecting and examining emissions data from Tier 1 suppliers for three years, and we have been calculating emissions from the electricity to run our products for two years (and estimate it to be on the order of 8 times our operational emissions including losses from power and cooling).
We even made a conscious decision to increase our Scope 2 emissions from electricity to power a hybrid cooling system for our environmental chambers because of the much bigger reduction in the Scope 3 emissions from the production of LN2. It doesn't help our metrics, but it's the right thing to do.
We believe in the importance of considering Scope 3 emissions.
To a point.
Recently, I attended the 2012 Climate Leadership Conference in Fort Lauderdale. Scope 3 was a common subject on panels and in the hallway. In fact, the very first morning I got into a debate with a very dear friend over whether companies should be expected to report on all 15 categories of Scope 3.
He was adamant they should report on them all (14 anyway, if they don't have franchises). I was -- am -- equally adamant that I would be remiss in my duties to EMC if I were to divert money, people and time to reporting in non-material categories over which we have minimal influence; scarce resources that could be put toward driving action to reduce emissions. I don't want to impugn his motives -- he's someone for whom I have great respect. But he is looking at it from the point of view of a consultant with one of the Big Four (five?), which is about nothing if it isn't about measuring and reporting.
The more I thought about it, the more I realized that for someone in a job that is executed almost entirely through influence rather than authority (i.e., me), perhaps the most precious resource that this takes is social capital. Virtually every category of Scope 3 requires data and support from other organizations. Part of my job is to determine whether it's really worth the opportunity cost of putting every category of reporting ahead of using my and my teammates' influence capital to create other systemic changes.
* For those not steeped in greenhouse gas emissions accounting, the key definitions for the scopes are: Scope 1 is direct emissions from your operations. Scope 2 is indirect emissions from the grid electricity that your operation is consuming. Scope 3 is indirect emisisons from everything else related to your business. The recently published specs delineate 15 categories of Scope 3, including emissions from the supply chain, production of purchased capital equipment, employee commuting, use of logistics services, etc. For more information, see the GHG Protocol.
Next Page: The need to exercise restraint and judgment.