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Full Scope 3 and a yearly calculator for a corporate group

We checked all 15 Scope 3 categories and chose the ones that matter. The group got a report, its own calculator to collect data year after year and full training to work on its own.

Scope 3 Calculator ESRS
Client
International corporate group
Sector
Heavy industry
Scope of work
Training to report Scope 3 on its own
Assurance
Report assured by a statutory auditor
Where the client started

The industrial group needed to measure its Scope 3 emissions. It also needed a method it could repeat in the next years. The data was spread across several companies, plants and systems. Some of it was in physical units and some in money. Some needed checking with the people in charge of purchasing, transport, waste and sales.

The biggest problem was not the calculation itself. It was a process that the group could defend in front of an auditor and repeat the next year.

Main challenges
—data from many companies and business areas,
—the need to review all 15 Scope 3 categories,
—telling relevant categories apart from minor ones,
—work with physical and money-based data,
—the need to compare results year on year,
—a process ready for reporting rules and for assurance
What the numbers showed

In the parts of the group with the most emissions, purchased goods and services came first. They made up about 75% of the total corporate carbon footprint.

Scope of work

How we ran the project

01

Boundaries and kick-off

We set the organisational and operational boundaries and learned how the group works. We also gave the client a first training session.

02

Review of 15 categories and choice of the relevant ones

For each category, we checked if it applies and if it must be reported. A category counted as relevant if it was above about 1% of total Scope 1, 2 and 3 emissions.

03

Input data

Purchased goods and services, capital goods, fuels and energy, transport, waste, business travel, staff commuting and some downstream categories.

04

Emission factors

Physical data, factors from emission databases and a money-based approach where we could not convert material amounts directly.

05

Report with the full method

A description of the method, the data sources, the assumptions, the extrapolation and the excluded categories.

06

Support during assurance

We supported the client while a statutory auditor gave assurance on the report. We answered questions, added documents and explained the method.

07

Templates for next year

A data structure to collect the data again next year and compare it year on year.

08

Own calculator and training

We built a calculator for the group and trained the team to work on its own in future.

09

Support after training

Help with the first calculations the team did on its own, and advice during the next reporting period.

GHG Protocol Scope 3 training own calculator ESG report assurance ESRS
Result

The client got a Scope 3 report and a tool for the next calculations. The final number was not the main gain. The main gain was a clear process. The team now knows which categories matter, which data to collect, who is in charge of it and how to repeat the work next year.

Independent assurance

A statutory auditor gave assurance on the carbon footprint report. This confirmed that the method and the data are reliable for reporting and for outside stakeholders.

Do you want to measure full Scope 3 in your company?

Let’s talk. We will point out the relevant categories, the data you need and how to do the work.

Contact us
Facing a similar challenge? Let’s talk.
+48 888 242 547contact@exergy.eco
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