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Preparing for Scope 3 Emissions?

22 March 2023

As the reporting of Scope 3 Emissions will soon be a mandatory requirement for organisations, the time for preparation is now. Scope 3 makes up the vast majority of an organisations carbon footprint, however it is also the most complex area to track and calculate due to the indirect nature of its remit. To understand better what is covered under Scope 3, see our article ‘What is Scope 3 Emissions

There is no ‘one size fits all’ approach to Scope 3, which can make knowing where to start daunting. There are several things to consider prior to beginning your reporting journey.

Things to consider:

Reliability of data – much of the information you will need to source will lie outside of your control.

Data collection – if you have already been reporting on scopes 1 & 2, the inclusion of scope 3 will require a much wider scope of data collection.

Overlaps – there can be a fine line between scopes 1, 2, and 3. You will need to determine in which area your data needs to sit.

Supplier relations – Value chains can often be complex and good relationships with suppliers, as well as quality contact information will make the process of data collection easier.

Getting started:


Most organisations use a sustainability framework in order to define their metrics and qualitive elements of their ESG processes. These frameworks are methodologies which enable the organisation to determine a rule-of-thumb for best practice, and decide the targets in which they will measure themselves against as they embark on their sustainability transformation journey.

ESG Reporting Software

With ESG reporting software, you can automate the collection of data required to report on your organisation’s performance and consolidate it into a single system of record, allowing you to generate important insights, deliver results, standardise reporting, and create greater transparency. There are many different software tools to choose from, and getting the right one will help you document, disclose, and therefore meet your ESG mandatory commitments.

Strategic Engagement

The best place to start the data collection process is with your tier 1 suppliers, you will be able to engage with them more easily and they represent the largest impact. Keep the requests for data simple to start with to avoid over-complicating things and bear in mind not setting unachievable deadlines.

Utilise Available Resources

Have a look at sector case studies and best practice to help you determine your initial focus. This can be a solid starting point as it can provide you with some likely focus areas that you might need to address.

Here are some resource
GHG Protocol: Corporate Value Chain (Scope 3) Standard
GHG Protocol: Technical Guidance for Calculating Scope 3 Emissions