Accounting for Scope 3 Use- Phase Emissions for Software Companies Exploring Challenges and Potential Solutions FEBRUARY 2026 | WHITEPAPER BSR | Accounting for Scope 3 Use-Phase Emissions for Software Companies 1 About This Report This report summarizes key research findings from the Scope 3 for Software (S34S) Roundtable on challenges and solutions for software use-phase emissions. The report explores the complex issues surrounding accounting, measurement methodologies, and data collection and engagement w ...