The article deals with the issue of 3 Scope reporting on Russian oil and gas sector and foreign enterprises carbon footprint. The foreign experience of accounting for indirect greenhouse gas (GHG) emissions Scope 3 in the oil and gas sector companies is studied, and the main international standards in this area are considered. The research has been carried out to analyze current strategies for accounting for emissions from the Scope 3 of domestic oil and gas enterprises based on reports from the largest domestic players in this market. Work has been carried out on the classification of 12 the world's largest corporations in the oil and gas sector in terms of reporting categories of 3 scope GHG reporting. The results show that Russian corporations have already largely implemented the experience of foreign colleagues in using Scope 3 GHG reporting as an actual indicator in climate change control policy. In addition, an analysis was carried out on the goals that domestic companies declare to reduce GHG emissions. It shows that the goals for total carbon neutrality by 2050 are fixed in the strategic documents and reports of most corporations, in contrast to the intermediate goals on the way to this result. Analysis of the accounting practice for the Scope 3 of GHG emissions shows that there are a number of factors that do not allow for a comparative analysis of numerical indicators between different corporations in the Russian oil and gas sector.
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