Listen to reasons why companies should include marketing in their Net Zero Targets emissions boundary. https://www.trinityp3.com/2021/07/net-zero-emissions-on-marketing-budgets/
I pose a question. Does the emission boundary you have drawn around your business activities include your marketing spend? If not have another look at the value of the budget items you are choosing to count within your supply claim. Most industry B2C sectors will spend a fair amount of money on marketing. So if this spend is larger than say your scope 3 transport, travel or company car expenditure, then why are they being included and not the often much larger marketing spend?