As you noted yourself, this is scope 3 emissions, meaning that if I buy a ton of coal and put on fire in my garden the associated emission will be counted toward the company which extracted it.
Such accounting is useful to understand which company produce highly polluting stuff but saying that the emission come from them is highly misleading. Using this way to count emission I'm never responsible for any emission whether it is burning coal for fun, taking the plane every morning or eating exclusively beef. What it says to people is basically that they have no responsibility and shouldn't make any change.


