Reporting on Scope 3 Emissions: From Basics to Best Practices

Organizations need to understand the emissions across their value chain and why Scope 3 emissions matter in particular. In this part, you will explore the basics of Scope 3 emissions, why organizations need to track them, and common misconceptions. With this foundation, you’ll be ready to approach Scope 3 reporting in practice.

Preparing to report on Scope 3 emissions is a multi-step process, starts with mapping your value chain to identify relevant categories and engaging stakeholders to gather accurate data. You then focus on improving data quality, setting science-based targets, and monitoring progress. In this part, we take a closer look at these key elements to help you report confidently.

Scope 3 reporting can be quite challenging due to data constraints and complexity. This part of the course shows how to prioritize key categories, improve data quality, and embed insights into business processes.

“Turning emissions data into action is key for meaningful climate reporting and decision-making. In this part, you’ll explore how the GRI Standards, the IFRS Sustainability Disclosure Standards, and the ESRS approach Scope 3 reporting and support transparent disclosure, building on the GHG Protocol, the main methodological framework for calculating Scope 3 emissions.

Explore two real-world examples from organizations already reporting on Scope 3 emissions to gain practical insights you can use in your own work.