An introductory guide to Scope 3 emissions

This guide is designed to help businesses and public sector organisations to better understand Scope 3 emissions, and how to pragmatically measure and report this large, and challenging, category of emissions.  

Scope 3 guide cover


As businesses and public organisations strive to take impactful climate action, it's essential to pay attention to Scope 3 emissions. These indirect emissions from your upstream and downstream activities like purchasing goods and services or the use phase of products can make up 70-90% of your carbon footprint. 

Our introductory guide outlines key considerations businesses and public bodies must bear in mind when measuring and reporting Scope 3 emissions. 

We answer key questions: 

  • What exactly are Scope 3 emissions and why do they matter? 
  • What benefits can a deep understanding of your Scope 3 emissions and reductions bring? 
  • How can you start to collect your Scope 3 data effectively? And what steps should you take to improve your data quality? 
  • How can you work with suppliers and other partners to improve your Scope 3 footprint, contribute towards your sustainability goals and measure progress? 
Published: March 2023


Section 1: What are Scope 3 emissions? 
  • A brief introduction to Scope 3 emissions. 
Section 2: Why Scope 3 matters 
  • To businesses 
  • To the public sector 
Section 3: Measuring Scope 3 
  • The steps to measure your Scope 3 footprint 
  • The steps to define a Scope 3 carbon reduction pathway 
Section 4: Considerations – businesses 
Section 5: Considerations – the public sector 
Section 6: How we can help 

Related services 

Footprinting and reporting 


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