How does our emissions assessment reflect that our products are built by subcontractors?

If subcontractors build the majority of your products, this will lead to lower direct emissions (scope 1) and higher value chain emissions (scope 3). 

As you are paying subcontractors to perform the building of your products on your behalf, we will be able to identify these transactions in your spend data. 

Therefore, no additional engagement with your subcontractors would be required at this stage.