Depends on my mood, I suppose? When I’m less busy IRL, I would have the brain capacity to read nonfictions and meatier novels (including 86…I lost count on the number of times I’ve opened it and stared at the same page for 5 minutes). But during busier times I can handle nothing more than copious amount of comfort reading LNs.
There are a lot of internationally recognized calculations and reporting methods and companies can hire consultants who can estimate the emissions in their end to end supply chains.
There are also calculators online that can give an example on what elements are considered, e.g. the below from UN.
https://unfccc.int/documents/271269