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Scope 3 Emissions Assessment
Understand value chain emissions and identify the categories that matter most to the business.
Enquire About Scope 3 EmissionsAce CSR helps organisations assess Scope 3 emissions across relevant upstream and downstream categories.
The process brings together category screening, data collection, emission factor selection, spend-based or activity-based calculations, methodology documentation and reporting-ready disclosures. Each stage helps companies understand where value chain emissions arise, which categories drive the footprint and how data quality can improve over time.
What This Service Covers
Scope 3 assessment support can cover the full process, from initial relevance screening to final emissions disclosure. The process reviews business activities, procurement data, travel records, commuting patterns, logistics, waste, leased assets, franchises, investments and other relevant value chain sources.
The aim is to produce a practical and defensible Scope 3 profile. Strong Scope 3 reporting should help companies identify material emission sources, explain calculation boundaries and build a clearer pathway for future reduction planning. Scope 3 results also complete the wider carbon footprint developed through GHG accounting.
Category Screening and Relevance Assessment
Scope 3 includes 15 categories under the GHG Protocol. Not every category will apply to every company. A practical assessment starts by identifying which categories are relevant, which are material and which can be reasonably calculated using available data.
This screening process helps companies avoid unnecessary reporting burden while still addressing the categories most likely to influence their emissions profile.
Data Collection and Calculation Approach
Scope 3 data often comes from multiple internal teams, including procurement, finance, HR, logistics, operations, facilities and business units. The process uses structured templates and clear data requests to collect the information needed for calculation. Data owner training can help these teams understand what is needed and why.
Depending on data availability, calculations may use activity-based data, spend-based data or a hybrid approach. Where estimates are required, the methodology explains the assumptions clearly so companies can improve accuracy over time.
Employee Commuting and Business Travel
Employee commuting and business travel are practical starting points for Scope 3 reporting, as data can often be collected through surveys, mileage records, claims, flight logs or travel agent reports.
The assessment calculates emissions from cars, motorcycles, buses, rail, flights, taxis, ride-hailing and other common travel modes. The results support annual reporting, reduction planning and employee engagement.
At a Glance
The 15 Scope 3 Categories
Upstream · Categories 1–8
- 1 Purchased goods and services
- 2 Capital goods
- 3 Fuel- and energy-related activities
- 4 Upstream transportation and distribution
- 5 Waste generated in operations
- 6 Business travel
- 7 Employee commuting
- 8 Upstream leased assets
Downstream · Categories 9–15
- 9 Downstream transportation and distribution
- 10 Processing of sold products
- 11 Use of sold products
- 12 End-of-life treatment of sold products
- 13 Downstream leased assets
- 14 Franchises
- 15 Investments
Not every category applies to every company — screening identifies which are relevant and material before detailed calculation begins.
Reporting-Ready Outputs
Depending on the project scope, clients may receive:
- Scope 3 category screening summary
- Scope 3 emissions table
- Category-level methodology notes
- Activity data request templates
- Employee commuting survey
- Business travel emissions summary
- Purchased goods and services calculation
- Capital goods calculation
- Waste, logistics and leased asset emissions review
- Emission factor reference table
- Data quality improvement recommendations
- Reporting-ready charts and narrative disclosures
Scope 3 category screening summary Frameworks Supported
This service can align with:
- GHG Protocol Corporate Value Chain Scope 3 Standard
- GHG Protocol Corporate Accounting and Reporting Standard
- IFRS S2 Climate-related Disclosures
- Bursa Malaysia Sustainability Reporting Guide
- GRI Standards
- FTSE4Good Bursa Malaysia Index requirements
- Company-specific carbon reporting needs
Why Ace CSR?
Ace CSR combines Scope 3 calculation experience with sustainability reporting and disclosure writing. The team helps companies turn incomplete, scattered or inconsistent value chain data into structured emissions outputs.
The focus remains on practical and transparent reporting. Each Scope 3 assessment should help a company understand its largest value chain emission sources, explain its methodology clearly and strengthen its data collection process for future reporting cycles.
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Speak to Ace CSR about Scope 3 screening, value chain emissions calculations and reporting-ready carbon disclosures.