Should I include ‘Cost of Sales’ or ‘Contractor based activities’ in my emission calculation?

These emissions should be included in your calculation, as they are part of your supply chain emissions. The Greenhouse Gas Protocol, the standard on which our methodology is based, recommends including them. If you wish to exclude these emissions, please let us know, and we can add a note on your public Trace page, such as 'Excludes emissions associated with XXXX,' to ensure transparent disclosure.