Yes.  A purchase order STAC can be used to reduce reportable upstream emissions.  We are seeking to position the substantial contributions made by pre-funded STACs to be used to report negative Scope 3 category 15 emissions in the future version of the GHG Protocol.  We are also seeking to position the Impact Delta Certificates issued during the STAC lifecycle to be recognised by initiatives such as the Science Based Targets Initiative (SBTI) as credible effort towards net zero, and as a Transition Plan best practice method by relevant initiatives.