To download a copy of the ICMM's Scope 3 Emissions Accounting and Reporting Guidance, click hereGlobal metals and mining industry body the ICMM has published a 'Scope 3 Emissions Accounting and Reporting Guidance', which provides a standardised framework for mining and metals companies to calculate and disclose their value chain emissions.
Scope 3 emissions are those created in the value chain of a company. These emissions are produced by suppliers and through the processing and use of mining and metals products by industrial customers, the ICMM explains. It adds that the guidance sets clear parameters for calculating emissions across the 15 categories of Scope 3 emissions as set out in the GHG Protocol Scope 3 Standard created by the World Resources Institute and the World Business Council for Sustainable Development.