Mapping scope 3 in practice is a phased method for identifying, prioritising and reducing value-chain emissions. For many organisations, scope 3 is the largest challenge in a CO2 footprint, because the emissions occur outside direct operations and depend on data from suppliers, customers and product use. It is also often the largest opportunity. A workable approach starts with the biggest emission categories, uses average data where primary data is not yet available, and then improves the analysis step by step.
Start with the largest categories
Not all fifteen scope 3 categories carry the same weight. A first estimate shows which sources dominate. In many footprints, purchased goods and services, capital goods, transport, or the use of sold products are the decisive categories. Starting there gives the first analysis practical value and avoids spending time on marginal data points.
From averages to primary data
- Start with proxy data — build a first estimate with average emission factors.
- Refine with product data — use life-cycle assessment data for the most important products.
- Request supplier data — work towards primary data from the most relevant value-chain partners.
Scope 3 and the value chain
Scope 3 is a value-chain issue by definition. Insight into value-chain emissions opens the door to supplier collaboration, product redesign, better procurement and lower-impact use phases. Working with suppliers on lower impact often creates more reduction potential than measures within direct operations alone.
Scope 3 and compliance
Under the CSRD, reporting on material scope 3 emissions is required. A double materiality assessment helps determine which value-chain categories are relevant. A substantiated scope 3 approach therefore serves both climate targets and reporting obligations.
How New Economy approaches scope 3
New Economy maps scope 3 in phases: first the largest categories, then refinement with product and supplier data. This creates a reliable picture that steers towards the largest reduction opportunities. See Footprint baseline and Product Footprint.
Frequently asked questions about scope 3 in practice
Scope 3 work starts with the largest categories. A first screening shows which emission sources dominate, often purchased goods and use of sold products.
Scope 3 data is collected by starting with average emission factors, then refining the largest categories with life-cycle assessment data and primary supplier data.
Scope 3 emissions sit in the value chain. Supplier collaboration can reduce more impact than measures limited to direct operations.
Yes. Under the CSRD, material scope 3 emissions must be reported. A double materiality assessment helps identify the relevant value-chain categories.
For a phased and reliable scope 3 assessment, see Footprint baseline or Product Footprint, or use the contact page to explore next steps.