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Navigating Scope 3 emissions accounting over time

Accounting for company greenhouse gas (GHG) emissions has become standard practice. Once the baseline is established, methodologies evolve, data availability improves and more accurate emission factors emerge, causing shifts over time. It’s important to navigate these changes and to consider them proactively. This is especially relevant for annual sustainability reporting, where greater transparency makes it advisable to develop pre-emptive strategies for managing such adjustments. To support this effort, we have prepared a short white paper outlining considerations and suggested approaches.

This paper addresses several aspects of corporate GHG emissions accounting. It focuses particularly on reporting Scope 3 emissions in line with the Greenhouse Gas Protocol and explores how changes over time influence company’s emission reporting year over year. The paper highlights best practices in data collection, maintaining methodological consistency and, when necessary, what to consider when restating baseline-year emissions. Real-world examples from our client, the chemical company Nobian, demonstrate how Scope 3 accounting can be approached in a structured, flexible and up-to-date manner.

The white paper can be downloaded here

Want to explore how Ecomatters can help your company navigating Scope 3 GHG emission accounting over time? Reach out to use through our contact form or schedule a call with one of our experts.

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