Scope 3

Scope 3 Explained for Real-World Decisions

Understand Scope 3 emissions, the 15 categories, calculation approaches, data quality, and what companies actually need to do next.

Start with the decision in front of you

A customer asked for carbon data

Decode the request before you start calculating or buying software.

Start with the response guide →

You need supplier data

Learn what information to request, how to assess gaps, and how to avoid collecting everything at once.

Explore supplier data →

NEW · 2026 GUIDE

Scope 3 Emissions Reporting

See how category screening, supplier data, calculation methods, evidence and reporting fit together — plus the 2026 GHG Protocol and EU context.

Open the practical reporting guide →

Core Scope 3 topics

  • The 15 Scope 3 categories — what they cover and when they matter.
  • Calculation methods — spend-based, activity-based and supplier-specific approaches.
  • Data quality — primary versus secondary data, estimates and documentation.
  • Materiality and prioritization — where to focus first instead of treating every category equally.
  • Supplier engagement — how to improve value-chain data over time.

Score your current carbon-data readiness →

When Scope 3 reporting involves recurring supplier requests, multiple contributors or audit requirements, compare the carbon accounting software decision framework with your existing spreadsheet workflow before investing in a platform.