Sphera’s Scope 3 report reveals even well-prepared teams feel they are behind on Scope 3 reporting requirements in the face of increasing complexity
CHICAGO, IL – February 5, 2026 – Sphera today released its 2026 Scope 3 Report, finding that companies are entering a new phase of sustainability reporting—one defined by execution, not intention. In 2026, the bar has moved decisively from “measure what you can” to “prove comprehensive, defensible coverage.” Yet readiness remains uneven: 45% of business leaders report having only limited confidence in the accuracy of their Scope 3 emissions data.
“Companies have long struggled to source reliable Scope 3 data, but what was once an operational challenge has now become a material compliance risk,” said Paul Marushka, CEO and president of Sphera. “With mandatory disclosures taking effect and global frameworks proliferating, the margin for error is shrinking. Our research shows organizations recognize this reality and are moving quickly to expand their Scope 3 reporting.”
To understand how organizations are navigating the regulatory pressures in flux across the globe, Sphera surveyed 1,034 sustainability leaders operating in 15 different industries across EMEA, APAC and the Americas. Their responses provide year-over-year benchmarks and a direct view into the operational realities shaping today’s reporting environment.
Why 2026 is different: Regulatory deadlines are forcing Scope 3 reporting to scale
Reporting on Scope 3 emissions is more difficult for companies than ever. It requires gathering, estimating and calculating factors they don’t directly control.
Nevertheless, the report reveals organizations have made progress in recent years:
- 59% say sustainability budgets have increased
- Voluntary Scope 3 disclosure has risen to 73%, up from 49% in Sphera’s 2024 report, signaling transparency efforts that go beyond baseline compliance
- 80% say recent regulatory changes have accelerated sustainability reporting
- 75% say regulations have accelerated Scope 3 reporting
And yet the data lift remains heavy.
Even prepared teams are struggling to keep pace
Sphera’s data reveals that, while organizations want to keep up with accelerating reporting demands on their own terms, even prepared teams still feel they are behind. 89% are planning to expand Scope 3 reporting in the future, but much of the data needed to calculate Scope 3 emissions is scattered across spreadsheets, supplier portals, ERP systems, product databases and logistics systems. Companies are looking to invest in Al to help accelerate, but data quality remains a concern. The challenges that pervade Scope 3 data collection in general can limit the effectiveness of AI: 47% plan to apply Al to supply chain risk assessment, but 45% worry about data quality.
Investing in processes that keep AI outputs traceable and auditable, like automated checks that flag anomalies and human review that confirms what the data is really saying, is posed to allow businesses to process data more efficiently, focusing on the most important Scope 3 data categories.
Organizations want to invest and move faster. This requires a new playbook that meets the pace of regulatory change, reduces risk, advances sustainability commitments and strengthens customer and investor trust while grounding decisions in reliable, auditable data.
Scope 3 reporting remains a core part of businesses’ sustainability strategies. As global regulations continue to evolve, Scope 3 reporting is more important than ever. Sphera’s third annual Scope 3 survey data presents a clear path forward: move from planning to action, and from compliance to a model of sustainability that’s embedded into decision-making at every level of the organization.
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About Sphera
Sphera is the leading provider of operational risk management and integrated sustainability software, data and consulting services focusing on Environment, Health, Safety & Sustainability (EHS&S), Process Safety, Product Stewardship and Supply Chain Risk Management solutions. For more than 30 years, we have served 8,500 customers and over one million users in 100 countries to help companies keep their people safe, their products sustainable and their operations productive. Learn more about Sphera at https://sphera.com/. Follow Sphera on LinkedIn.
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