Companies will normally have the source data needed to convert direct purchases of gas and electricity into a value in tonnes of GHGs. This information may sit with procurement, finance, estates management, or in a sustainability function.

For example, an organisation can source renewable electricity, renewable gas, or electrify its heat demand, or transition to electric vehicles.

For many businesses, Scope 3 emissions account for more than 70 percent of their carbon footprint. For example, for an organisation that manufactures products, there will often be significant carbon emissions from the extraction, manufacture and processing of the raw materials.

You can offer to collaborate on solutions to reduce emissions with current suppliers, or consider changes to your supply chain. However, in most areas, suppliers will have considerable influence on how emissions are reduced through their own purchasing decisions, and product design.

Definitions for what constitutes net zero ambition can be slippery - but businesses looking to adopt best practice will commit to tackling Scope 3 emissions as part of their plans. Mapping your emissions footprint by scale, and how much control you have over the source will be a good way to start addressing them. As well as making the emissions hotspots within easy reach your first ports of call.