April 1, 2021
The Carbon Key
Are you accounting for the carbon in your supply chain?
This resource paper explores the growing importance of Scope 3 emissions disclosure and why companies must look beyond their direct operations to capture the full carbon footprint of their value chains.
Key Findings
Narrow focus so far — Many companies primarily track emissions from owned or leased facilities while overlooking emissions from their supply chains.
Global impact — Supply chain emissions often dwarf operational emissions, spanning extraction, processing, transportation, and outsourced manufacturing.
Investor pressure — Asset managers, ESG ratings providers, and organizations such as the World Economic Forum are spotlighting the risks of underreported Scope 3 emissions.
Summary
While corporate sustainability reporting has traditionally focused on Scope 1 and 2 emissions, attention is rapidly shifting to Scope 3—indirect emissions that occur across the supply chain. These emissions often represent the majority of a company’s carbon footprint, yet remain underreported. By failing to disclose them, companies risk underestimating their climate impact and facing reputational and regulatory pressure. Expanding disclosure to cover the full supply chain offers not only risk mitigation but also opportunities for meaningful climate impact.
What You’ll Learn
This resource paper highlights why Scope 3 emissions are being called “the great equalizer” in corporate climate reporting. It explores how companies can integrate supply chain emissions into disclosure and decision-making, how this affects risk management, and how expanded reporting can reshape sourcing and supplier engagement strategies in the post-pandemic landscape.
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