Scope 3 guides for procurement, sustainability and finance teams

A CDP (Carbon Disclosure Project) score grades how completely and how well a company answered CDP's questionnaire, on a scale from D- to A. It carries no emissions figure. To know what a supplier emits, read the score next to its reported Scope 1, 2 and 3 emissions.

Financed emissions under PCAF are your share of each counterparty's emissions, added up across the book. The arithmetic is set by the Standard. What decides whether the number holds up is the emissions figure that goes in for each holding, and for most books that is decided in the private tail.

Get a Scope 3 number that moves when your suppliers cut their emissions, without sending a new survey. Keep the spend file, replace the sector average with each supplier's own emission factor, and the line becomes primary data. Then spend the real effort, activity and product data, on the lines that carry the emissions.

How procurement and ESG reporting teams at banks and insurers move the estimated tail of their own supply chain up the data hierarchy, one rung at a time, inside the model they already run.

An auditor tests a Scope 3 number in four places: where each figure came from, whether the method held from one year to the next, how much rests on estimates, and how restatements were handled. This guide covers what each test looks for, what changes between limited and reasonable assurance, and a checklist to run before the engagement starts.

Scope 3 Category 15 covers the emissions of the organisations a company finances or invests in. What it includes, who reports it, how it relates to PCAF, and where the data comes from.

A portfolio carbon footprint built from sector averages and one built from counterparty disclosures can show the same tonnage and mean different things. How each is produced, what each can support, and how to read the mix.

How PCAF data quality scores are actually set: the option tables per asset class, what separates DQ 2 from DQ 3, the attribution factor, and how the weighted score by outstanding amount is calculated.

PCAF data quality scores explained: what DQ 1 to DQ 5 mean, why most portfolios sit at DQ 4 and 5, and what moves a DQ score toward verified, reported data.

Scope 3 is the part of a footprint that sits inside other organisations. The GHG Protocol Scope 3 Standard defines fifteen categories across the value chain, and the figures for most of them belong to suppliers, portfolio companies, logistics providers and customers rather than to you. This guide sets out the eight reasons that makes the data hard, and what changes each one.

Spend-based emissions estimate a footprint from what an organisation spent. Primary data comes from the organisations it buys from or invests in, reporting their own figures. The GHG Protocol Scope 3 Standard allows both, and a single inventory can combine them. This guide sets out what each method measures, what it cannot show, and how to choose between them for a given category of spend.

Supplier engagement is how a Scope 3 number turns into a reduction. This guide covers setting objectives your teams agree on, segmenting suppliers by impact and readiness, making the request worth answering, and moving a programme on from collecting data to cutting emissions.

Most supplier data programmes stall in the same place. A survey goes out, a fraction of suppliers reply, and the rest of the footprint stays on proxy data for another year. This guide covers which suppliers to ask, what to ask for, how to standardise what comes back, and how to close the gaps without chasing.

Where reductions come from: hotspot mapping, collaboration with high-impact suppliers, carbon criteria inside sourcing decisions, and product design changes.