
What Is the CSRD? Scope, Rules & Omnibus 2026
The CSRD explained: who must report, the post-Omnibus scope and timeline, ESRS requirements, and what UK and EU companies should do now.
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Scope 3 emissions are the rest of emissions that are produced that don’t fall under scope emissions 1 or 2. Scope 3 emissions occur from activities that happen outside of the company: such as from the manufacturing of purchased materials or the emissions created from business travel.

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