As regulatory requirements continue to evolve, Scope 3 emissions reporting remains a significant challenge for many organizations. Collecting, estimating and calculating emissions data beyond direct operational control is complex and often resource-intensive. To understand how organizations are addressing these challenges, Sphera surveyed more than 1,000 sustainability leaders across 15 industries in EMEA, APAC and the Americas.

Key findings show growing momentum:

59%

report increased sustainability budgets

73%

are voluntarily disclosing emissions data

89%

plan to expand Scope 3 reporting

80%

say regulatory changes accelerated sustainability reporting

However, significant obstacles remain:

  • 27% operate with sustainability teams of 10 or fewer
  • Only 14% report into a dedicated Chief Sustainability Officer
  • 45% lack full confidence in the accuracy of their Scope 3 data

In response, many organizations are turning to technology for support, with more than half in the early stages of AI adoption to improve data quality, visibility and reporting confidence.

Download the 2026 Sphera Scope 3 Report to learn how sustainability leaders are navigating this new era of Scope 3 reporting and what it takes to move from compliance to confidence.