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PTUnderstanding Scope 3 Screening
Identifying and understanding indirect Scope 3 emissions is among the most complex stages of developing a greenhouse gas (GHG) emissions inventory. This type of emission originates in supply chains and intermediate or final consumers of products or services. Therefore, to calculate Scope 3, the inventor must have access to third-party information, which may be fragmented in various internal areas of the same supplier.
The new episode of WayCarbon Talks, a videocast produced by the WayCarbon Learning platform, addressed the challenges and importance of accounting for Scope 3 emissions. Lauro Marins, Head of Digital Solutions and Consulting, mediated the conversation, which included Renata Piassi, Business Specialist in Sustainability, and Vitor Magno, Sustainability Consultant.
“These emissions refer to everything indirectly involved in the company’s activities. For example, we at WayCarbon are Scope 3 for several companies, and several companies are our Scope 3,” explains Piassi. “One image we use with our clients is that of an iceberg. In this parallel, Scopes 1 and 2 are the top of the iceberg, and Scope 3 is that giant chunk underwater. In some companies, this category can exceed 90%,” adds Magno.
Disclosing these emissions is not mandatory in most reports, but it is good market practice, and an action increasingly demanded by stakeholders. In the Brazilian context, this information is required by B3’s Carbon Efficient Index (ICO2), and if the company does not report it, it must justify the absence of the information. Globally, Scope 3 may be mandatory for developing a science-based target if it represents more than 40% of the total emitted by a given business.
Emissions in this category exceeded 1 billion tCO2e reported in the 2024 Cycle of the Brazilian GHG Protocol Program, showing a tendency for organizations to account for indirect emissions related to their operations. In addition, around 82% of organizations reported some Scope 3 category in their inventories in the same year.
Scope 3 Screening
One of the first steps for companies seeking to address this issue is to carry out Scope 3 Screening. This is a less precise and in-depth calculation of emissions aimed at understanding the primary sources of emissions in this scope. Thus, as the organization moves on the agenda, this analysis will point out the priority sources for reduction, facilitating the development of the decarbonization strategy.
