What is Scope 3?

GHG Protocol • supplier programmes

Scope 3 emissions are the indirect greenhouse gas emissions that occur across your value chain—outside your direct operations. For many organisations, Scope 3 is the largest share of total emissions and the key to credible net zero plans.

Related: Net ZeroISSB (IFRS S2)

Scope 3: what sits inside the value chain

Typical hotspots include purchased goods/services, capital goods, fuel/energy-related activities, upstream transport, waste, business travel, commuting, downstream logistics, product use, end-of-life, and investments (where relevant).

Upstream

Supplier emissions, inbound logistics, waste, travel, employee commuting—often the biggest data challenge.

Downstream

Distribution, use-phase emissions, end-of-life—critical for product-heavy businesses.

Controls & evidence

Method notes, factor packs, supplier evidence, version control, and ownership are essential for audit readiness.

How RSustain UK approaches Scope 3 (no overclaims)

  1. Screen: identify material Scope 3 categories and hotspots.
  2. Prioritise: top suppliers and categories by emissions relevance.
  3. Collect: supplier data frameworks (ownership + traceability + privacy).
  4. Calculate: transparent methods + factor pack documentation.
  5. Improve: supplier engagement plan and reduction levers.

RSustain UK provides advisory & implementation support; no verification/assurance services.

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