Why scope 3 emissions accounting matters and why industry-led Carbon Measures distracts from it
Publication date
04 Mar 2026
Despite its limitations, the current scope 3 emissions framework provides valuable insight into the climate footprint associated with a company’s core business decisions. Initiatives such as Carbon Measures risk becoming another industry-led distraction from the urgent need to reduce emissions and transform emissions-intensive business models. Rather than becoming entangled in increasingly complex accounting debates, climate policy and standards should prioritise transition targets – indicators that reflect and drive real-world transitions required for decarbonisation.