Licensors Scope 3 Emissions

Criteria
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Hi there,

Say a company sells licensed consumer products, e.g. the designs of animated characters and toys, and royalties form a large part of their income. The company has little say in how these designs are used, and they are used in a very wide range of products with little control over how they are used.

Does this fit under Scope 3 Category 14? Is there any scope for exclusion, given the minimal control and huge complexity over how the license is used?

Thanks in advance

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Hi Luke, this is more of a corporate GHG accounting question rather than an FI framework issue. You would have to consult the GHG protocol and the target validation protocol (https://sciencebasedtargets.org/resources/files/Target-Validation-Protocol.pdf) for company targets to get some more insights on the accounting for this issue.