Scope 3 encompasses indirect emissions from activities outside an organization’s direct control, such as contracted transport, employee commuting, or supplier operations. The CIPS L3M6 module highlights Scope 3 as the broadest and often most significant category in supply chains, covering upstream (e.g., raw material extraction) and downstream (e.g., product disposal) emissions. Contracted transport, like third-party logistics using diesel trucks, falls here, as the organization doesn’t own the vehicles but is responsible for their emissions impact. This scope is vital in LO2, as it drives procurement strategies like selecting low-emission logistics partners to reduce the carbon footprint holistically.