The company establishes objectives for reducing and / or offsetting its scope 3 emissions.
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This sub-metric is used to evaluate the metric : ""1.3 Indirect GHG Emissions Scope 3 ""
This question is linked to GRI Standard 305-3 Other gross indirect GHG emissions (Scope 3).

Scope 3 emissions refer to emissions from sources that are not owned or controlled by the company.
In the case of retailers, examples of Scope 3 emissions sources would be :

- Water consumption
- Waste management
- Business travel by road and air
- Customer travel to shops
- Diesel production consumed in road transport in logistics.
- Paper consumption in headquarters, advertising and magazines.
Answer YES if:

- The company sets a reduction target for at least some of its scope 3 emissions (see listing question above). For now in this question we do not require % reduction or time horizon.

-The company has already reduced or offset its Scope 3 emissions significantly in the last 2 years (you have scored YES in the question "Reduction or offset of Scope 3 emissions vs. previous year").

This information can be found at any of the following reports published on the website of companies:

- Annual memory
- Corporate Social Responsibility
- Sustainability Report
- Environmental Report
- Report on Carbon Footprint
- Non-financial information statement (EINF)