It’s hard to believe we’re already nearing the midpoint of 2025, and it’s been an eventful start to the year in the world of sustainability.
Yet, companies continue to focus on sustainability risk as an important area of focus. According to the latest findings from Sphera’s new 2025 Scope 3 Report, a majority (87%) of respondents that report on emissions do so voluntarily with a growing number including Scope 3 in their disclosures as part of an overall sustainability risk identification and mitigation effort.
These organizations recognize the strategic, reputational and operational value of managing their carbon footprint through sustainability. In other words, for them, Scope 3 disclosure is important, for reasons beyond basic regulatory compliance.
Scope 3 emissions—the indirect emissions generated across a company’s entire value chain, from upstream suppliers to downstream product use—can account for as much as 75% of a company’s total carbon footprint. Accurately assessing and reducing these emissions is not just essential for achieving net-zero goals, it’s foundational for understanding and managing business risk.
Scope 3 reporting on the rise
The 2025 Scope 3 Report makes one thing clear: forward-thinking organizations aren’t disclosing Scope 3 emissions simply to meet regulatory demands—they’re doing it to gain a competitive edge through transparency, accountability and long-term value creation. Of the companies disclosing Greenhouse Gas (GHG) emissions, 79% now report on Scopes 1, 2 and 3—up from 52% in 2024. And nearly 73% of businesses that don’t yet report on Scope 3 intend to do so soon.
Realizing the Scope 3 advantage
At its core, Scope 3 disclosure unlocks significant business value—enabling companies to leverage high-quality data, implement scalable reporting frameworks, and confidently meet both current and future regulatory demands. More importantly, value chain transparency strengthens supplier relationships, enhances operational resilience, and builds trust with investors and stakeholders—each a cornerstone of long-term, sustainable success. Organizations that view Scope 3 reporting as a strategic advantage rather than a compliance burden are transforming complexity into opportunity—and in doing so, they’re not just keeping pace with change, they’re leading it.
