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case study:

scope 3 emissions reporting review

identification of material Scope 3 categories for an oil & gas company​

at a glance


  • Clients had limited in-house understanding of Scope 3 emissions​

  • Client found prospect of Scope 3 emissions accounting overwhelming – confusion on how to get started​


  • Increased client awareness of Scope 3​

  • Selection of which of the 15 Scope 3 categories were material for reporting​

  • Identification of key activities and required data per category​

  • Clear advice on how to progress with Scope 3 reporting​

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“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​


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​


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. ​

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