Reporting Scope 3: the sector-specific challenges

As businesses strive to reduce their environmental impact, Scope 3 emissions—those originating from indirect sources within the value chain—are gaining recognition as a crucial area for emissions reporting. Unlike Scope 1 and Scope 2, which encompass direct emissions and purchased energy, Scope 3 requires companies to evaluate the broader footprint of their entire supply chain, including suppliers, transportation, and even customer activities. This comprehensive approach is critical for industries with high indirect emissions, such as food services, catering, hospitality, and manufacturing, where Scope 3 can account for a substantial portion of overall emissions.

This guide delves into the unique challenges each sector faces when addressing Scope 3 emissions. By exploring areas like ingredient sourcing, packaging, logistics, and consumer behavior, it provides insights into how industries can tackle these emissions with sector-tailored strategies. Additionally, the guide discusses how technological advancements support more accurate, efficient reporting, especially in complex value chains. With rising regulatory requirements and increased pressure from consumers, businesses that address Scope 3 proactively position themselves as sustainability leaders, better prepared for a low-carbon future. This guide offers practical, actionable steps to make Scope 3 reporting both feasible and impactful.