https://www.avient.com/news/avient-launches-t-v-rheinland-certified-carbon-calculator-scope-3-emission-goals
Scope 1 emissions are direct emissions owned or controlled by a company, whereas scope 2 and 3 indirect emissions result from the company’s activities but occur from sources not owned or controlled by it.
While many companies can measure and manage scope 1 and 2 emissions, the intricacies of obtaining specific scope 3 emissions data for raw materials can pose a challenge for those with net zero or carbon reduction targets.