Sphera’s inaugural Scope 3 Report provides a snapshot of the state of Scope 3 reporting and data management challenges, along with an effective approach for overcoming these issues. We share the insights and opinions of sustainability professionals from a variety of industries and regions to provide practical recommendations for companies that are navigating this terrain. Our report also outlines concrete steps businesses can take to enhance transparency and accountability.

49%
of companies surveyed voluntarily submit sustainability & ESG reports.

69%
of large companies (over $1 billion annual revenue) report across Scopes 1-3.

67%
of respondents indicated external data availability is a top challenge for their team.

Additionally, the report examines both voluntary and mandatory sustainability and ESG reporting frameworks, including the most recent update from the SEC and what the implications are for businesses. While reporting burdens vary by country and industry, the report explores the impacts of the ever-shifting regulatory landscape on global organizations.

Download the report.

Circles-1 (1)
R 2024 Scope 3 Report Thank You

Latest insights from Sphera

Webinar: How to prepare for California climate disclosure
Webinar: How to prepare for California climate disclosure

Webinar: How to prepare for California climate disclosure

The deadline for thousands of businesses to begin reporting climate-related financial risk and greenhouse gas (GHG) emissions in…
November 4, 2025
Businesses quietly achieving sustainability success
Businesses quietly achieving sustainability success

Businesses quietly achieving sustainability success

In recent years, sustainability has become something companies practice with conviction but discuss more cautiously.
November 3, 2025
2025 Sphera Process Safety Report
2025 Sphera Process Safety Report

2025 Sphera Process Safety Report

Get your 2025 Process Safety Report and see how industry leaders view the current state of process safety…
November 3, 2025