In an article from ESG Today, they note that in a report released by the Boston Consulting Group and CDP, that most companies and investors are not yet measuring and targeting reductions in Scope 3 value chain emissions.  

While Scope 3 emissions are probably the most difficult emissions to measure and manage, their omission  can lead to significant unreported risks for companies and investors, and overlooked material supply chain risks that can adversely impact corporate performance.

Read the article from ESG Today HERE