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1.3 Indirect GHG Emissions Scope 3
How does the company measure, publish and reduce the annual carbon footprint of its indirect emissions (Scope 3)? .
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About the data

This metric is part of Eticonsum's research study on the evaluation of companies in the Retail Food sector on environmental, social and ethical issues.
Eticonsum is a non-profit market research agency specialising in ESG (environment, social, governance) corporate performance applied to consumer insights.
We research and analyse the ethical market in the FMCG sector and assess the environmental and social performance of companies in order to help both conscious consumers to decide according to their values and companies to compete on ethical reputation.

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.

There is considerable heterogeneity in how companies report these types of emissions, the measurement and publication of which is not mandatory under the GHG Protocol ("Companies must account and report separately for scopes 1 and 2, as a minimum), nor is it required by LAW 11/2018, in fact many companies in the retail sector do not publish at least some of their sources.

However, although they are more difficult to quantify and control, the emissions included in this scope in many cases account for the vast majority of a company's total emissions, as in the retail sector. According to the GHG Protocol Guidebook, Ikea's emissions from customer trips to its shops accounted for 66% of its total emissions inventory, according to the company's own data.

In this sense, we value in this section the maximum level of detail in terms of their measurement, registration and publication, as well as all the efforts and actions of the companies to avoid and reduce them.

Answers are calculated as a weighted average. To find a weighted average of a group of numbers that have been normalized to the same 0-10 scale, you simply multiply each number by its weight (percentage) and add them up.