There are occasions where a concept seems so obvious and natural that I think it must have been discussed before.  So, please forgive me if I am repeating an old idea, but why are carbon and water reporting treated differently?  We use different words (scope 3 carbon, but virtual water).  We measure the carbon associated with generating electricity in scope 2, but not the water associated with the same (often water intensive) processes. 

I know that scopes 1, 2 and 3 were given carbon specific definitions by the Greenhouse Gas Protocol.  I know that Defra's factors cover carbon only.  But when these were first developed, water reporting was not being seriously considered.  Now that both carbon and water are routine parts of CSR, perhaps it is time to introduce some consistency.