An introductory

guide to Scope 3
emissions
 Contents

SECTION 1

What is Scope 3? 3

SECTION 2

Why Scope 3 matters 5

Why Scope 3 emissions matter to businesses 6
Why Scope 3 emissions matter to the public sector 8

SECTION 3

Measuring Scope 3 9

SECTION 4

Considerations: businesses 10

SECTION 5

Considerations: the public sector 14

SECTION 6

How the Carbon Trust can support 17

The Carbon Trust – An introductory guide to Scope 3 emissions

 SECTION 1

What is Scope 3?
Scope 3 is a term defined by the Greenhouse Gas Protocol
(GHG Protocol). The GHG Protocol provides the world’s most
widely used greenhouse gas (GHG) accounting standards, which
organisations and governments use to understand, quantify and
manage their GHG emissions. Created to bring consistency, the
GHG Protocol categorises emissions into three ‘Scopes’:
• Scope 1: Direct emissions from activities within your organisation’s control. This
includes onsite fuel combustion from buildings and company vehicles as well as
manufacturing and process emissions and direct emissions from agriculture.
• Scope 2: Indirect emissions from any electricity, heat or steam you purchase and use.
By using the energy, you are indirectly responsible for the release of GHG emissions.
• Scope 3: Any other indirect emissions from sources outside your direct control. The
GHG Protocol’s Scope 3 Standard categorises emissions across 15 different categories
covering business activities common to many organisations, such as purchased goods
and services, business travel and waste in operations. It also encompasses activities
like leased assets, transport and distribution, the use and disposal of sold products and
the impact of any investments.

The Carbon Trust – An introductory guide to Scope 3 emissions 3

1 . W H AT I S S C O P E 3 ?

Measuring your Scope 3 footprint: businesses

The GHG Protocol’s Scope 3 Standard, has identified

CO2 CH4 N20 HFCs PFCs SF6 15 categories across upstream and downstream activities.
Some categories and their associated emissions are easier
to influence, like business travel and waste. Others, on
the other hand, require new strategies, coordination and
Scope 2 Scope 1 collaboration, such as engaging suppliers or adapting your
INDIRECT DIRECT product development strategy.

Scope 3 Scope 3 Measuring your Scope 3 footprint: the public sector

INDIRECT INDIRECT
The public sector will find few of its emissions in downstream
purchased activities. Instead, upstream activities will fuel a large part
goods & services transportation
& distribution of their Scope 3 footprint. A sizeable part of a public body's
leased assets investments Scope 3 footprint will be embodied in the goods and services
purchased
electricity, steam, they buy, e.g., construction materials or pharmaceuticals
capital goods heating & cooling
for own use
company used across healthcare services. Measuring and addressing
facilities processing of
employee sold products franchises
these emissions requires dedicated supplier and employee
commuting
fuel & energy engagement strategies.
related activities

business use of sold leased assets

travel company products
vehicles
transportation end-of-life
& distribution waste
treament of
generate in
operations
sold products A carbon footprint is expressed as a ‘carbon dioxide
equivalent’ – or CO2e. This is the unit of measurement that
allows different greenhouse gases to be compared on a
like-for-like basis relative to one unit of CO2.
Upstream activities Reporting company Downstream activities

Source: GHG Protocol

The Carbon Trust – An introductory guide to Scope 3 emissions 4

 SECTION 2

Why Scope 3
emissions matter
Scope 3 almost always represents the largest proportion
of emissions. Across the private and public sectors, these
emissions are typically responsible for 70-90% of an
organisation’s carbon footprint. It makes accelerating
action on reducing Scope 3 emissions all the more
important if we want to keep 1.5C alive.

The Carbon Trust – An introductory guide to Scope 3 emissions 5

2 . W H Y S C O P E 3 E M I S S I O N S M AT T E R

Why Scope 3 emissions matter to businesses

Many businesses are optimising their operations The regulatory lens is on carbon reporting
to reduce emissions. Yet, they cannot meet their
The regulatory landscape is also witnessing a global shift as
climate goals if they ignore the impact of their full
countries across the world are beginning to mandate the disclosure
value chain. of emission data for larger businesses:
Since Scope 3 emissions can make up the • Task Force for Climate-related Financial Disclosures (TCFD
majority of an organisation’s carbon footprint, The TCFD framework requires businesses to disclose their
the Science Based Targets initiative (SBTi) has climate-related risks and opportunities. While not mandatory,
made quantifying and setting Scope 3 targets TCFD encourages businesses to disclose Scope 3 emissions.
TCFD-aligned reporting is already compulsory across the UK, with
a requirement of their validation process. Any
more countries and regions expected to follow, including the EU,
business whose Scope 3 emissions represent Colombia and the US.
more than 40% of the total footprint must now upstream and downstream activities.
• Corporate Sustainability Reporting Directive (CSRD)
report on its Scope 3 reduction efforts.1 • International Sustainability Standards Board (ISSB)
The EU has announced it will bring sustainability reporting in line
with financial reporting. The new CSRD framework will be rolled In June 2023, the ISSB issued its inaugural IFRS Sustainability
out in a phased approach from 2024 and requires businesses Disclosure Standards – IFRS S1 ‘General Requirements for
to be more detailed in their sustainability reporting. For Disclosure of Sustainability-related Financial Information’ and
environmental reporting, EU businesses should have footprinted IFRS S2 ‘Climate-related Disclosures’. The Standards create a
their whole value chain (Scope 1, 2 and 3) and have set (science- common language for disclosing the impact of climate-related
based) targets. risks and opportunities on a company in the short, medium and
• Securities and Exchange Commission (SEC) long term.³

SEC have proposed a new climate-related risk disclosure rule. As

part of this, registrants would be required to ‘disclose information 1.
FAQs — Science-based targets
about its direct greenhouse gas (GHG) emissions (Scope 1) and 2.
[Link] — SEC proposes rules to enhance and standardize climate-related disclosures for
indirect emissions from purchased electricity or other forms of investors
3.
IFRS — ISSB update June 2023
energy (Scope 2)’.2 Any business with a ‘material’ value chain or
with a Scope 3 target must also disclose their emissions from

The Carbon Trust – An introductory guide to Scope 3 emissions 6

2 . W H Y S C O P E 3 E M I S S I O N S M AT T E R
Design better
products

Supply chain Product Efficiency and

innovation development/ Operations engagement
The organisational benefits of tackling Scope 3 emissions R&D
Scope 3 reporting is not just a tick-box exercise to comply with
current and upcoming regulatory changes. When done correctly,
Scope 3 reporting can provide valuable insights into your supply
chain risks and product performance.
Value chain
Procurement Target setting
Supply chain data enables
In doing so, you can take active steps to futureproof your business, and supply Corporate and reporting
collaboration better
and build confidence in your decision making, as you: chain (science-based)
decisions
• Assess where emissions lie across your value chain. Your drivers
for carbon emissions, may equally be the drivers for carbon-
related risks and opportunities, so you can plan to mitigate
resource and energy risks and their associated costs.
• Understand which suppliers are leaders and which are laggards in Increased Brand/Investor Sales and Product
terms of their sustainability performance. credibility/trust relations marketing differentiation
• Use Scope 3 data to inform decision making across procurement,
product design and logistics.
• Increase engagement and relationships with suppliers by helping Sustainability
them implement sustainability initiatives. leadership
• Find innovative solutions to create more sustainable products.
• Engage with employees to reduce emissions from business travel
and employee commuting.
• Advance your climate strategy by setting Scope 3 carbon If businesses only intend to use the information to support
reduction targets or science-based targets.
their corporate reporting and the disclosure of their
• Increase the credibility of your brand’s climate action among emissions, they miss the value and opportunity to use the data to
investors, customers and other stakeholders.
inform critical decisions about the future direction of their business.
Tom Cumberlege
Director at the Carbon Trust

The Carbon Trust – An introductory guide to Scope 3 emissions 7

2 . W H Y S C O P E 3 E M I S S I O N S M AT T E R

Why Scope 3 emissions matter to the public sector

The climate crisis is global, but its impact will The benefits of measuring and tackling Scope 3
be felt locally. It is a tremendous driver for public emissions
bodies, cities and regions to invest in climate
Scope 3 emissions are everyone’s responsibility and require a
action, and reduce carbon emissions. collaborative approach. By measuring and communicating your
Scope 3 emissions, you can hold yourself, your employees and
By their very nature, public bodies offer services to support your supply chain to account. Through a Scope 3 assessment,
people and communities in living happier, healthier lives. you can:
Pollution, fuel poverty, and excessive waste linked to climate
• Obtain a clear picture of how Scope 3 emissions contribute to
change can be centrally tackled through local government
your overall footprint.
action and policy, education, and public health services.
For many, climate action is intertwined with the public • Prioritise decarbonisation efforts where they can make the
sector’s core purpose and has spurred a movement of climate biggest difference.
emergency declarations and Net Zero commitments. • Collaborate closely with suppliers, encouraging them to act on
their emissions. This will lead to a butterfly effect that prompts
In addition, many public bodies are setting carbon reduction businesses to become more sustainable.
targets earlier than national Net Zero targets. In doing so,
they have directly or indirectly committed to reducing • Demonstrate commitments to creating healthier communities.
emissions beyond Scope 1 and 2. • Engage with employees to reduce emissions from business
travel, employee commuting, waste and water.
• Communicate a comprehensive footprint and progress with
stakeholders, such as constituents.
• Support national endeavours towards Net Zero.

The Carbon Trust – An introductory guide to Scope 3 emissions 8

3. MEASURING SCOPE 3 EMISSIONS

Measuring Scope 3 emissions

Measuring Scope 3 emissions Setting a Scope 3 carbon reduction
pathway
1. Define your organisational needs in regard
to Scope 3 emissions 1. Set carbon reduction targets
2. Define which Scope 3 categories should be 2. Model scenarios to determine the different
prioritised for data collection pathways to achieve this target
3. Determine the methodology and initial 3. Create an action plan
calculation methods
4. Monitor and evaluate your climate
4. Collect and collate data progress on an ongoing basis
5. Calculate your carbon baseline 5. Report your progress
6. Verify your results (recommended)

7. Plan for emissions reductions If you would like to find out more about calculating and
(recommended) communicating an organisational or product footprint,
please refer to the Carbon Trust’s introductory guide to
8. Improve the accuracy of your Scope carbon footprinting for businesses.
3 footprint on a continuous basis and
rebaseline where appropriate

The Carbon Trust – An introductory guide to Scope 3 emissions 9

4 . C O N S I D E R AT I O N S : B U S I N E S S E S

Considerations: businesses
The quality of Scope 3 emissions calculations 1. Identify your business needs 2. Start with the data at your disposal
needs to be good enough to identify where
Identify your business objectives and the value you seek Accept that the accuracy of Scope 3 reporting will not be
to prioritise your decarbonisation efforts and to generate from measuring and interpreting your value perfect first time, and instead, will improve as more specific
implement decisions. chain footprint. While initially it may be to meet regulatory data becomes available.
reporting requirements, you can use the data to drive
Yet, with 15 different categories to report on, conducting innovation, strengthen supplier conversations, or set science- Begin by calculating your Scope 3 footprint with your best
a Scope 3 footprint can seem daunting and resource based targets. To stay on track, organisations must always available data at hand, so you can understand where your
intensive. By their very nature, these emissions are indirect, revert their focus back to the business value that a Scope 3 biggest emission hotspots lie. Many businesses start by using a
so organisations will feel discouraged that they may not footprint and reduction plan can generate. spend-based approach to calculate their upstream emissions.
have immediate access to activity data. To make the most The use of spend-based data offers a very wide, but shallow
of the resources at hand, it is important to consider the lens on your emissions that focuses on the ‘purchased goods
following points. and services’. Often, the procurement data for the entire year
is used, taking the 'amount bought' multiplied by the most
applicable emission factors. This approach can be limiting
as it captures secondary data, which lacks the detail to base
business decisions on. Since these emissions factors are not
specific to products or suppliers, they do not allow for year-on-
year comparisons. While this data collection should not be used
in the long term, it is often easier and cheaper to obtain, making
it a good starting point.

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4 . C O N S I D E R AT I O N S : B U S I N E S S E S

3. Where to prioritise your data collection

Financial services
Don’t chase everything at once. With limited resources at your
disposal, it is important you place your efforts where they can
have the greatest impact. A screening exercise can help your Dairy
business identify where your key emissions across downstream
and upstream activities lie. Ask yourself:
Plastics products
• Which areas are most material in my footprint?
This can differ across industries. For agriculture, for example,
most hotspots come from the emissions associated with Leather products/footwear
its supply chain. The same is true for some manufacturing
companies where raw materials are a more critical emission
hotspot than the transport of goods. The ICT sector, however,
Bread
will see that a large chunk of emissions is released in
downstream activities, when their product has left the
factory and is in use.
Electronics
• And what can I do about it?
Consider how well you can influence each emission hotspot.
Automotive
Understanding your emission hotspots will drive your data
collection efforts. Without this, it is impossible to implement
a credible climate strategy, establish internal buy-in or report Fast-moving consumer goods
on your climate progress.

It will also help bring the best returns as you address your Home appliances
carbon footprint.

0% 20% 40% 60% 80% 100%

Upstream Operational Downstream

Source: the Carbon Trust

The Carbon Trust – An introductory guide to Scope 3 emissions 11

4 . C O N S I D E R AT I O N S : B U S I N E S S E S

4. Make data collection a company-wide exercise 5. Engage with suppliers and other value chain partners 6. Delve into your data and model solutions

It is crucial that cross functional experts from your business Scope 3 data can inform decision making, but only if the Product design and procurement decisions influence your
are involved in collecting and analysing this data, so they can footprint’s most material aspects are specific and granular footprint. After collecting your Scope 3 data, it is important to
understand how their decisions impact the total value chain, not enough to make strategic decisions. Once you identified the interpret your data and analyse which products have the biggest
just their operations. Treating your footprinting with the same big emitters across your value chain, engage with them. potential to help reduce emissions across your supply chain as
level of importance and scrutiny as financial reporting can well as during logistics, product use and end of life phases.
lead to successful outcomes. Here, setting key performance Encouraging suppliers to calculate their specific footprint is
indicators (KPIs) related to the accuracy and reduction of crucial for anyone working with a large number of suppliers, Product design and procurement teams need to consider the
Scope 3 emissions can be highly beneficial. such as an electronic goods manufacturer. This way you can impacts of the products they buy or create across their lifecycle.
compare the emissions intensity of your supply chain each year This means taking into account factors such as recyclability,
and ultimately reduce uncertainty in your footprint by improving energy efficiency, and the use of alternative materials even
the quality of data. Once you have identified the big emitters before the products are made, all the way through to their end
across your supply chain, engage with them. Doing so will build of life phase.
confidence in your emission data, ensuring it is ‘good enough’
to inform decision making.

Your procurement team can set requirements to encourage

carbon footprinting and decarbonisation across your supply
chain. Here, teams should focus on the most material aspects
and where they can have the greatest influence.

The Carbon Trust – An introductory guide to Scope 3 emissions 12

4 . C O N S I D E R AT I O N S : B U S I N E S S E S

7. Update your carbon baseline 8. Report transparently

Over time you will begin to replace secondary emission data Not all categories identified by the GHG Protocol Scope 3
with primary data from your suppliers. When this happens, Standard will apply to your business or sector. For example,
it is important to recalculate your own baseline to ensure emissions of' use of sold products' (Category 11) may be
your measured progress is accurate and not a result of significant to an electronic devices manufacturer but irrelevant
comparing different data sets. Upon receiving primary data to a furniture manufacturer.
from suppliers, ask for their historical data too, so you can
recalculate your baseline. In such cases, it may not be necessary to quantify categories
that do not apply. However, transparency is crucial in order
to conduct a credible Scope 3 assessment. In your reporting,
disclose any excluded Scope 3 categories and provide reasons
Re-stated 2019 and assumptions for their exclusion. By doing so, you can
baseline**
justify the boundaries you have set.
(supplier data)

100
Unadjusted
Scope 3 emissions

80 (false)
Adjusted (true) reductions
60 reductions

40

20

2019 2023 footprint

baseline following more
(original) accurate supplier data

The Carbon Trust – An introductory guide to Scope 3 emissions 13

5 . C O N S I D E R AT I O N S : P U B L I C S E C T O R

Considerations: the public sector

Public sector organisations operate on a service- 1. Identify your needs and scope
based model, towards the end of supply chains.
Many public bodies and local governments have set Net Zero
This means a large proportion of their total targets and strategies to match or improve upon national Net
emissions arise from upstream activities, Zero ambitions. With this in mind, a plan to address Scope 3
particularly through the purchase of goods and emissions must be embedded within your Net Zero strategy.
services – emissions from the supply chain. This means there is a commitment and a target to reduce
emissions across your organisation.
Emissions released downstream of public bodies
are often limited to investments and the use of As such, you need to first identify your organisational needs and
leased assets, e.g., the emissions from leased what you would like to focus on: are you planning to measure
buildings owned by a local authority. Scope 3 emissions within a specific boundary?

Given this position within supply chains, it may be viewed that

public body Scope 3 emissions reporting is relatively simple 2. Plan and align your carbon reduction strategy in advance
compared to businesses. However, public bodies will often
source thousands of different products and services from a To avoid conflicts, align your carbon reduction strategy with
wide range of sectors. other organisational strands, such as procurement, business
travel and HR policies.
Public bodies should consider the following to address emission
hotspots across their upstream activities: Many public bodies work within limited budgets and resources.
Try to include effective governance structures for Scope 3 in
your Net Zero strategy and allocate resources and budgets
so that you can plan for ongoing carbon measurement and
management. Finance, HR, procurement and supply chain
managers need to be part of the journey alongside senior
managers and sustainability professionals.

The Carbon Trust – An introductory guide to Scope 3 emissions 14

5 . C O N S I D E R AT I O N S : P U B L I C S E C T O R

3. Start with the data at your disposal: a proxy footprint 4. Identify hotspot suppliers, services and products

As with all emissions categories, different methods can be Making essential progress The aim of the spend-based footprint exercise should be to
applied to arrive at emissions estimates. Criteria such as allocate emissions per supplier. In many instances, the 80/20
Initial Scope 3
the relative size of emissions will often guide your choice of Initial Scope 3 footprint after rule will apply, with only a handful of suppliers responsible for
calculation method; but are often limited by data availability. footprint calculations supplier engagement a large portion of supply chain emissions.

Accept that data collection is a continuous cycle. As a first  his shortlist of suppliers gives you the basis for your initial
T
step, most public bodies will follow a spend-based method to supplier engagement efforts. Other considerations include
calculate emissions across their supply chain. This involves contract length, type and broader strategic benefits of

confidence range
kg product / kg CO2e
multiplying the amount of goods or services bought by the collaborating with key suppliers. This information should be
Range of
most relevant emission factors. emission factor Higher available from procurement staff and account managers.
certainty

It's more common for distance estimates to be used for Here, it's useful to look into suppliers' publicly reported
business travel and employee commuting, matched with the sustainability credentials. Some suppliers may already report
relevant emission factors. In the absence of this, spend-based on their organisational or product carbon footprints, making it
data can serve as a useful proxy. Time easier for you to obtain the data you need and saving you time
Secondary More Engage in the process.
emission information suppliers
The proxy-based footprint identify emission hotspots and factors on suppliers to collect
high-emitting activities for further investigation. It is a helpful primary data

first step to focus your efforts on areas where you can make 5. Engage with suppliers
the greatest impact.
 he Carbon Trust recommends engaging with key suppliers on a
T
A spend-based footprint has its limitations however, and one-on-one basis, collecting data through questionnaires or software
shouldn’t solely be relied on for ongoing reporting, due to its portals. Even if suppliers cannot provide sufficient emissions
non-specific nature. Scope 3 footprints will often start with a data, information on their general readiness, carbon reduction
lot of secondary data but will be improved as you acquire more targets, and mitigation projects can still provide valuable insights.
accurate primary supplier-specific data. As time passes, the
data collected directly from suppliers should eventually replace Over time, as regulations on carbon reporting come into action,
those initial estimates. your suppliers will increasingly be required to report on their
emissions. As this happens, suppliers will welcome centralised
systems to avoid providing multiple clients with the same
information again and again.

The Carbon Trust – An introductory guide to Scope 3 emissions 15

5 . C O N S I D E R AT I O N S : P U B L I C S E C T O R

6. Add environmental credentials in tenders and steer 7. Update your carbon baseline 8. Communicating your Scope 3 emissions
procurement decisions
Carbon footprinting is a continuous process. With this in mind, Currently, there is limited mandate for public bodies to report
Factor in suppliers’ carbon transparency and climate your carbon measurements will change as you begin to replace on their indirect emissions. However, as public bodies have a
commitments into your procurement decisions and explore secondary emission data with primary data from your suppliers. responsibility to act transparently and educate the public on
if sustainable alternatives fit within your budget. When this happens, remember to recalculate your baseline to their Net Zero carbon reduction strategies, it is important to
ensure your measured progress is accurate and up to date. cover all emission sources, including Scope 3.
In line with this, consider including environmental metrics as a
requirement of outgoing tenders. When writing tenders, check When you receive primary data from suppliers, collect their By reporting your complete carbon footprint on an annual basis
how these credentials align with your Scope 3 reduction efforts. historical data where possible. This will help you recalculate and communicating progress, you can lead by example and
Have suppliers set science-based targets? Have they measured your emissions baseline effectively, which will become more build confidence in local climate action, ultimately serving the
their organisational or product footprint? accurate each time. public's interest.

You should expect suppliers to estimate the carbon associated

with the purchased product or service at the tender evaluation Re-stated 2019
stage and regularly update you on this during contract baseline**
management phases. They will need clear instructions on how (supplier data)
to do this.
100
As a local employer – such as local government organisations Unadjusted

Scope 3 emissions
and schools – you can create pressure and inspire climate 80 (false)
reductions
action by explicitly specifying what you seek from suppliers in Adjusted (true)
their sustainability efforts. It is one of the most valuable levers 60 reductions
at your disposal.
40

20

2019 2023 footprint

baseline following more
(original) accurate supplier data

The Carbon Trust – An introductory guide to Scope 3 emissions 16

6 . VA L U E C H A I N S U S TA I N A B I L I T Y: H O W T H E C A R B O N T R U S T C A N H E L P

How the Carbon Trust can help

The Carbon Trust is your expert partner to
turn climate ambition into impact. Climate For businesses For public sector organisations
pioneers for more than 20 years, we partner with
leading businesses, governments and financial Our experts will assess the carbon and Our experts help cities, local governments and their
institutions to accelerate their route to Net Zero. environmental impacts and risks across your partners to measure and set baseline footprints to
organisation's value chain. We will work with you inform concrete climate action.
Given our advisory role in drafting the GHG Protocol's Scope to set realistic strategies and targets that deliver
3 measurement guidance, we know what best practice efficiency and reputational gains, mitigate risks, cut We will partner with you to develop supplier
reporting looks like and can help you communicate your costs and increase revenue. engagement strategies, tools, and templates, as
footprint transparently. Our team understands the complexities well as support supply chain collaboration and align
surrounding Scope 3 data collection and are here to help you As part of the Technical Advisory Group for the you with best practices for Scope 3 measurement
measure and update your Scope 3 footprint accurately engage Science Based Targets initiative, we can help you and management.
with suppliers and identify solutions that ultimately help you
move beyond reporting and use your Scope 3 data
minimise your climate impact.
to set science-based targets that drive impactful We will identify your goals, measure your
emissions reductions. organisational and supply chain footprint,
provide procurement support and model carbon
All our services are tailored to your organisation and reduction scenarios tailored to your needs.
resources, whether we undertake full data collection
and modelling or simply provide guidance and
direction to your own team.

If you would like to find out more on how we can help your organisation, please get in touch with our client
support team at [Link]@[Link].

The Carbon Trust – An introductory guide to Scope 3 emissions 17

 Visit [Link] for our full range of advice and services
Call: +44 (0) 20 7170 7000
Email: [Link]@[Link]
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Published in the UK: 2023

The Carbon Trust – An introductory guide to Scope 3 emissions