Business Pitch Dictionary by pitch.dog
Greenhouse-gas accounting · Working

Purchased goods and services

Also called: Scope 3 Category 1

ELI5

A Scope 3 category covering emissions from goods and services acquired by the reporting company.

Used in conversation

“Which version of purchased goods and services should the board treat as current?”

Pitch context

You will see “Purchased goods and services” in sustainability reports, impact decks, climate plans and assurance materials when the discussion reaches greenhouse-gas accounting.

Why it matters: In greenhouse-gas accounting, the reporting boundary, method, period and evidence can materially change the claim.

Caution

State the reporting boundary, method, period and evidence; standards, regulation and assurance requirements vary.

Sources & evidence · 3

Direct term-level sources and supporting source families.