Value Chain (Scope 3) Carbon Accounting Services

Scope 3 emissions refer to indirect greenhouse gas (GHG) emissions across a company’s value chain, often representing the largest portion of a corporate carbon footprint (CCF). Sphera’s sustainability consultants help companies assess and measure Scope 3 emissions by leveraging methodological expertise, extensive project experience, proprietary LCA-based emissions data, and scalable software solutions.

We assist companies in developing robust Scope 3 GHG inventories, transitioning from spend-based assessments to material- and quantity-based emissions quantifications. This approach ensures accurate identification of reduction levers and actionable pathways toward net-zero goals. Our experts identify emissions hotspots, provide data-driven insights, and define improvement measures to help companies reduce their overall environmental impact.

Scope 3 emissions often account for the largest share of a company’s carbon footprint, encompassing indirect GHG emissions across the value chain. Addressing these emissions is essential for achieving meaningful decarbonization, meeting regulatory requirements, and enhancing supply chain transparency and collaboration.

By identifying emissions hotspots, engaging suppliers, and setting reduction targets, Scope 3 carbon accounting empowers businesses to drive decarbonization efforts, improve sustainability performance, and demonstrate leadership in climate action. It also supports compliance with frameworks like CSRD/ESRS, CDP, SBTi, ISSB/IFRS, and TCFD.

Typical deliverables of a Scope 3 project include:

• Methodology documentation aligned with GHG Protocol standards.
• A category-level emissions inventory.
• Emissions hotspot findings and scenario analysis.
• Supplier engagement analysis and primary data collection.
• Actionable recommendations for reduction pathways and long-term value chain decarbonization.

By providing these insights and connecting them to operational and procurement decision-making, Sphera’s sustainability consultants enable organizations to build resilient, low-carbon supply chains, enhance investor and stakeholder confidence, and achieve sustainability goals.