Problematika implementace měření Scope 3 emisí v praktickém kontextu

This thesis aims to present the issue of measuring and reporting Scope 3 emissions in a practical context. The thesis not only highlights the importance and complexity of this issue but also analyzes the main obstacles and advantages associated with reporting these emissions. Two statistical methods, namely benchmark analysis and case study, have been used throughout the thesis. Benchmark analysis revealed that for all companies compared, the most significant Scope 3 categories are categories 3 and 11, namely activities related to fuels and energy and use of products sold. While individual companies differ in the number of categories they report, the general trend is similar, with each company having a slightly different business model, but the emissions structure remains very similar. Categories 4, 6, 7, 8 and 12 to 15 account for the smallest share of material emissions, with minor exceptions resulting from the business models of individual companies. In general, for all of the energy companies I surveyed, Scope 3 emissions represent a lower proportion than the average for other sectors. The average level of Scope 3 emissions for the companies analyzed is 30%; the company analyzed has Scope 3 emissions of 37%. The evaluation of the case study shows that the most material categories for the analyzed company are categories 3, 5, 9 and 11, which cover the key areas of its value chain. The data quality is high for these categories, while the data accuracy is lower for the less important categories 1 and 4 - but together these categories account for only a small share of total emissions (1% and 0.35% respectively). Other categories that show relatively lower data accuracy are categories 5 and 9, which already account for a higher share of the total (4.03% and 8.92% respectively), so the quality of these categories could be improved over time. In all categories, the companies ensured data relevance in at least 94 % of the cases, and in 40 % of the cases the data relevance was as high as 100 %. Regarding the coercion rate criterion, around 26% of companies did not provide data at all, of which 43% did not yet have data available in the pilot, 7% of these companies ceased operations in 2023 and the remaining 50% did not provide data for unknown reasons.