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As transport is included in margins. |
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If delivery to the final user is provided by the good or service provider, then YES. If the consumer provides the transport, then NO. |
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@WesIngwersen - this answer seems incomplete based on direct discussions we have had via email. We discussed that the majority of emissions represented by MEFs pertain to transportation/distribution between a direct manufacturer and a retailer/wholesaler (but may include some shelf-to-buyer emissions). We have been including MEFs for all purchases made via retailer/wholesaler entities and excluding them only for direct-from-manufacturer purchases. For Scope 3 Category 4 emissions, we've been working with organizations to separate out any direct spend on shipping/freight of purchased goods, as this would fall within a shelf-to-buyer segment of the supply chain (i.e., after the point of sale).
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If delivery to the final user is provided by the good or service provider, then YES.
If the consumer provides the transport, then NO.