The document outlines the importance of measuring Scope 3 greenhouse gas emissions (GHG) from IT resources like data centers, which are often outsourced. It proposes an inventory of nine emission source categories and their subcategories for accounting and reporting. These categories cover various aspects such as purchased goods and services, capital goods, fuel-related activities, transportation, waste management, business travel, employee commuting, and leased assets. Proper accounting for Scope 3 emissions is crucial for organizations to understand their total carbon footprint and prioritize reduction efforts, especially as regulations and investor expectations regarding sustainability disclosures increase.

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