For many organisations, Scope 3 emissions represent the largest share of their total greenhouse gas footprint. These indirect emissions arise across the value chain, both upstream and downstream, and often include purchased goods and services, capital goods, fuel- and energy-related activities, business travel, employee commuting, waste, transportation and the use of sold products.
Ace CSR helps clients identify, measure and interpret Scope 3 emissions using practical methodologies aligned with the Greenhouse Gas Protocol, IFRS S2 and evolving stakeholder expectations. Our approach is designed to balance technical robustness with real-world data limitations, helping organisations produce credible disclosures without overcomplicating the process.
Scope 3 assessment can be challenging due to complex supply chains, multiple data owners and the need for reasonable assumptions where primary data is unavailable. Ace CSR supports clients in screening relevant categories, prioritising material sources of emissions and developing fit-for-purpose calculation methodologies using spend-based, activity-based or hybrid approaches where appropriate.
Our services include data mapping, supplier and procurement data reviews, employee commuting surveys, business travel assessments and value chain hotspot analysis. We also help clients understand the assumptions, limitations and estimation uncertainty involved, ensuring that disclosures remain transparent and decision-useful.
By measuring Scope 3 emissions, companies gain clearer visibility of value chain hotspots, improve readiness for IFRS S2 and climate-related disclosures, and build a stronger foundation for target-setting and decarbonisation planning. For many businesses, this is a critical step towards understanding the full climate impact of operations beyond direct fuel use and purchased electricity.
Ace CSR’s Scope 3 services are tailored to each client’s business model, sector exposure and reporting maturity. Whether the objective is a first-time screening exercise, a more detailed emissions inventory or support for annual sustainability disclosures, we help clients develop practical and defensible results that can evolve over time as data quality improves.
For more information on our Scope 3 emissions assessment services, please contact Ace CSR.
