Most companies now disclose their carbon emissions each year. These disclosures include Scope 3 emissions, or greenhouse gases that are made by a company’s vendors but are not under the company’s control. For example, Microsoft, Apple, P&G, and McDonald’s all report their Scope 3 emissions but rely on data furnished to them by their vendors. That data are not verified. However, as noted in the tables on rankings, Microsoft has high ratings because of its reduction in greenhouse emissions, 97% of which come from vendors.109 Evaluate whether the rankings could be subject to gaming. What ethical categories are at issue in this reporting? P-6523