By explaining it in the report: this is the only obligation for a private company subject to BEGES that omits all or part of scope 3, and the exclusion thus becomes an explicit, visible decision. For a given category, practice is to estimate it first using monetary ratios to show its actual weight, then explain its low materiality relative to the activity. The exercise warrants serious attention, because scope 3 accounts for an average of 88% of emissions and an unfounded exclusion makes the assessment unusable for a client.
Read the source article: Is scope 3 mandatory? What the law says in 2026