Are they booking the revenue (growth), but discarding the emissions? That's a choice (disengenuous).
Same choice Microsoft makes when it claims Use of Product is beyond their 'boundary' when providing services to drilling companies in the Permian Basin (to the tune of 50k bpd improved yield).
news.microsoft.com
ExxonMobil to increase Permian profitability through digital partnership with Microsoft - Source
Permian application to generate billions of dollars in value over the next decade and drive capital efficiency Potential to expand production by as much as 50,000 oil-equivalent barrels a day by 2025 ...