You account for downstream shipping to the ultimate customer if you know where your product ends up. You should also count all downstream shipping to a retailer regardless of who paid for the shipping leg from a warehouse to a retail location. If you have a business customer, the end-use may be unclear, so you don't have to count the shipping they pay for.
Scope 3.9 Downstream Shipping
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Written by Sarah Shoemaker
Updated over a week ago