2024 Scope 3 Report

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.