Supply Chain Sustainability and Scope 3 Emissions

Section 1: Why Scope 3 Emissions Are the Hardest Problem in Sustainability

• Examine why supply chain emissions dominate corporate footprints, trace the origins of the GHG Protocol's three-scope framework, and recognize the organizational and structural barriers that make Scope 3 uniquely difficult to manage.

Section 2: The 15 Scope 3 Categories and Where They Live in Your Value Chain

• Map all 15 upstream and downstream Scope 3 categories to concrete supply chain activities, distinguish organizational ownership for each category, and apply a materiality screening process to identify your highest-priority areas.

Section 3: How to Measure What You Cannot Directly Control

• Compare the four primary Scope 3 measurement methods, evaluate their accuracy trade-offs using a worked numerical example, and select the appropriate approach for each category in a real inventory scenario.

Section 4: Supplier Engagement and Decarbonization Levers

• Apply a tiered supplier engagement framework to prioritize climate conversations, distinguish the types of decarbonization levers available at each supply chain stage, and align supplier expectations with SBTi Scope 3 coverage requirements.

Section 5: Disclosure Requirements and Getting Your Reporting Right

• Compare Scope 3 reporting obligations across CSRD/ESRS E1, ISSB IFRS S2, and CDP using a side-by-side framework, interpret what each standard requires in terms of methodology disclosure and estimation, and identify the four most common reporting pitfalls and how to avoid them.

Section 6: Knowledge Check

• Demonstrate your understanding of course concepts by working through ten scenario-based questions drawn from realistic supply chain situations.

At the end of this course, you will be able to:

• Identify the 15 Scope 3 categories defined by the GHG Protocol and classify them as upstream or downstream.
• Explain the data collection methods for Scope 3 measurement and evaluate the trade-offs between spend-based, activity-based, and supplier-specific approaches.
• Apply a supplier engagement framework to prioritize decarbonization efforts across a value chain.
• Evaluate the disclosure requirements for Scope 3 under CSRD, ISSB IFRS S2, and CDP, and identify gaps in a hypothetical reporting scenario.
• Implement a Scope 3 baseline-setting process using the GHG Protocol Corporate Value Chain (Scope 3) Standard.