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The state of Scope 3 reporting: Forge a path to climate leadership
Scope 3 reporting has become a pillar of modern climate accountability. And a turbulent year of regulatory changes, data challenges and stakeholder pressure has only amplified its role.
In 2025, the pressure is on to move up the Scope 3 maturity curve and gain a better understanding of your value chain emissions, no matter your starting point. That’s why we gathered insights from 315 sustainability professionals across 18 industries and 6 continents. In our second annual Scope 3 Report, we provide a holistic snapshot of the current reporting landscape, challenges and best ways forward.
Here’s a preview of our findings:
- Reporting is more widespread than ever: Of those who report on GHG emissions, 79% report on Scopes 1, 2 and 3, compared to just 52% in 2024.
- Even those who aren’t reporting plan to do so: 73% of respondents who aren’t currently reporting on Scope 3 emissions plan to do so in the coming years.
- Data availability is still a major challenge: The top concerns for 79% of respondents are obtaining supplier data and obtaining internal data.
- Downstream categories are consistently underreported: Companies struggle most to collect data on complex categories, including the processing and use of sold products.
- Hybrid data collection presents a way forward: Instead of spend-based approaches, 65% of companies report using two or more data types, compared to 48% in 2024.
- Two-way supplier partnerships are key: The 80/20 rule optimizes supplier engagement, prioritizing suppliers who produce 80% of your emissions.
