What can we do to the 5% scope 1+2 exclusion and 5% scope 3 exclusion? Can we waive it off or can we off set it?

General
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What can we do to the 5% scope 1+2 exclusion and 5% scope 3 exclusion? Can we waive it off or can we off set it?

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Just to confirm, is this question for financial institutions or real economy (i.e., non-financial) companies?

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Non financial companies in corporate sector

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Please note that this Community Forum is meant for financial institutions-related discussions. You can reach out to info@sciencebasedtargets.org for more information and questions on non-financial companies.