Guide

The Enterprise Guide to Scope 3 Accuracy

Scope 3 data gaps are the biggest obstacle to audit-ready reporting and the hardest to fix. This guide walks through a practical framework for selecting sources, building the inventory and cross-checking all 15 categories.

What's inside

Built for supplier scale and decision-grade accuracy

The three-tier data model

How to move from spend-based
proxies to primary supplier data.

Hotspot analysis framework

How to prioritize which categories and suppliers to focus on first.

Emission factor quality criteria

What makes a factor defensible under audit—and what does not.

Supplier engagement playbook

How to collect better data without overwhelming your team.

Assurance readiness checklist

What your Scope 3 inventory needs before it goes to a third-party verifier.

WHO IT'S FOR

Built for the teams closest to the data

01

Sustainability & ESG Leaders

Building or improving a Scope 3 inventory that needs to hold up under assurance.

02

Legal & Compliance Teams

Navigating CSRD, California IFRS/GHG disclosure requirements with limited internal data.

03

Supply Chain & Procurement

Looking to turn supplier emissions data into procurement leverage.

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