Tackling the Beast – How to Assess Scope 3 Emissions

Abstract

The transparent and valid measurement of Scope 3 emissions (indirectly caused emissions upstream and downstream) represents one of the greatest challenges for companies during their sustainable transformation. In order to assess the current performance of a company and to derive the necessary action steps, it is essential to have the best possible knowledge of the current emissions. However, especially in the area of Scope 3, companies are dependent on external information and are not in a position to independently determine the ecological footprints of upstream purchased materials, products and services and the downstream emissions caused by products and services sold. This publication provides an overview of current main challenges and complexities deriving from the assessment of Scope 3 emissions and highlights the most suitable approaches to achieve best possible results.