The Greenhouse Gas Protocol (GHG Protocol) has released a draft update to its Scope 3 Standard, proposing changes that aim to improve the consistency, transparency and quality of value chain emissions reporting.
While these changes are not yet mandatory, they provide a clear indication of how carbon reporting is evolving and give organisations time to prepare.
Expected Changes
The proposals include:
📊 Greater transparency – Organisations may need to distinguish between emissions calculated using supplier-specific primary data and secondary data, such as industry averages or spend-based estimates.
📋 More complete reporting – A stronger framework for determining which Scope 3 categories should be included, helping organisations provide a more representative picture of their emissions.
Strengthening Carbon Reporting
For many organisations, Scope 3 emissions make up the largest share of their carbon footprint, yet they remain the most challenging to measure accurately.
These proposed updates are designed to improve the quality and consistency of emissions data, helping businesses make better-informed decisions and build greater confidence in their sustainability reporting.
Organisations that strengthen supplier engagement and improve emissions data now will be better prepared as reporting expectations evolve.
How To Prepare
The revised standard will undergo further consultation before being finalised. Organisations can start preparing by:
🔍 Reviewing their current Scope 3 reporting and identifying data gaps.
🤝 Working more closely with suppliers to improve the availability of primary emissions data.
📈 Strengthening internal data collection and reporting processes.
How True Solutions Can Help
Understanding and reporting Scope 3 emissions can be complex, particularly when data is spread across suppliers and multiple business activities. our experts can support you with:
🌍 Carbon footprinting – Calculate and understand your Scope 1, Scope 2 and Scope 3 emissions.
📊 Carbon Reporting – Build more robust reporting processes and improve the quality of your emissions data.
🎯 Net Zero strategy – Build a practical roadmap to reduce emissions and work towards your net zero goals.
🤝 Expert guidance – Stay ahead of evolving standards and reporting expectations with expert guidance tailored to your organisation.