Completeness and Relevance of Scope 3 emissions categories over time.

This table summarises the analyses of completeness and relevance of Scope 3 emissions categories over time as described in Section 4.2. For each category, completeness is measured based on the proportion of firms that choose to disclose each category (higher: green, lower: red), relevance is measured based on the weighted mean relative contribution of each category to Scope 3 intensities (by firm intensities) (higher: green, lower: red). Unreported categories (i.e., missing carbon intensity values) are set to zero. The sample is 9,518 observations from 1,972 firms that disclose the composition of Scope 3 in the Bloomberg dataset in 2010–2019.