The project aimed to provide a landscape of the key accounting and reporting frameworks for Scope 3 emissions, the organizational practices inside the UN system and the humanitarian sector, as well as best practices in the private sector. It included a case analysis of the procurement activities of the UN system, exploring the applicability of existing methodologies and guidelines to the same. The project provided recommendations on the accounting and reporting of Scope 3 emissions for UNEP's Sustainable United Nations (SUN) facility and for the UN entities in general.