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Scope 3 Upstream Emissions
Indirect GHG emissions occurring in the upstream value chain including purchased goods, transportation, and business travel, in tonnes CO2 equivalent.
Scope Note: IFRS S2 para 29(a); ESRS E1-6; GRI 305-3; GHG Protocol Scope 3 categories 1–8.
Allowed Unit, Aggregation Method, Improvement Direction
| untp:allowedUnit | TNE |
| untp:aggregationMethod | sum |
| untp:improvementDirection | lower |
Broader Concept: metrics:greenhouse-gas-emissions