“the sustain:able team helped us build an understanding of Scope 3 emissions in addition to assessing the relevance of each emissions category so we can focus our data collection and reporting efforts on the key areas.”​

client rep​

objectives

Driven by evolving regulations and stakeholder expectations, an operator sought to identify which of the 15 Scope 3 categories were relevant and material to their operations to focus data collection and reporting efforts. ​

​

The client aimed to boost their corporate accountability, manage environmental risks, align with regulations, and meet stakeholder expectations. They needed to do this in a manageable way with limited resources.​

​

steps taken

1. Benchmarking of Scope 3 disclosures - Scope 3 categories included, quantity of emissions per category, calculation methods utilised​

2. Evaluation of the company's value chain to identify sources of indirect emissions ​

3. Assessment of materiality of each Scope 3 Category utilising IPIECA and Greenhouse Gas Protocol guidance​

4. Ranking of Scope 3 categories according to materiality and ease of calculation​

5. Recommendation report outlining data requirements and calculation methodologies per category ​

6. Enabled collection of relevant data and additional data collection processes requirements​

​

results

selection of relevant Scope 3 Categories for reporting​

Selection of top six Scope 3 categories - from total list of 15 - for reporting. ​

​

Identification of key activities linked to material Scope 3 emissions - and the corresponding data requirements - to work towards improving the accuracy of emissions calculations over time.​

​

defendable workflow to support selection​

By adopting this workflow, the company has gained an internal understanding of their Scope 3 emission sources while developing a defensible list of Scope 3 categories for reporting. ​