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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

challenges

  • 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​.

outcomes

  • 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​.

“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. ​

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