Yes, this is where the *nuance* mentioned at the start of my reply comes in.
It *should* include all scopes, including upstream emissions from purchased goods and services from abroad. But in many countries their country-level carbon inventories still have huge gaps.
UK Legislation implements the GHG Protocol scope system in the UK's carbon accounting regulations that businesses must follow for reporting their emissions (e.g. SECR), and government guidance for calculating emissions all follow the scope system too (e.g. BEIS Conversion Factors guidance). So it is very disappointing if the UK's carbon accounts has got gaps (but I wouldn't be surprised).
It *should* include all scopes, including upstream emissions from purchased goods and services from abroad. But in many countries their country-level carbon inventories still have huge gaps.
UK Legislation implements the GHG Protocol scope system in the UK's carbon accounting regulations that businesses must follow for reporting their emissions (e.g. SECR), and government guidance for calculating emissions all follow the scope system too (e.g. BEIS Conversion Factors guidance). So it is very disappointing if the UK's carbon accounts has got gaps (but I wouldn't be surprised).