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Measure & Report  ·  1.1.2

Scope 3 Value Chain Mapping

Scope 3 value chain mapping is the process of identifying, quantifying, and prioritizing the indirect emissions embedded across a company's upstream supply chain and downstream product use. It is typically the most complex and data-intensive component of GHG accounting — Scope 3 represents 70–90% of total emissions for most companies. The maturity pathway progresses from high-level spend-based screening to granular, supplier-specific, activity-based measurement.

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Self-Assessment

Select where your organization currently operates and where you want to get to. There is no obligation to reach "Leading Org." — choose the target that is right for your business context and investment capacity.

📍 Current Level
🎯 Target Level
Select your current and target levels above to map your assessment on this initiative.
Fundamental
Market Standard
Above Average
Leading Org.

Technology

  • Spend-based screening model using EEIO emission factors to estimate all 15 Scope 3 categories
  • GHG Protocol Scope 3 Evaluator or equivalent tool for initial category materiality screening

Process

  • Completing GHG Protocol Scope 3 category relevance assessment for all 15 categories
  • Identifying top 3–5 material categories by estimated emissions contribution
  • Mapping primary business activities to Scope 3 categories (purchased goods, use of sold products, logistics)

Financing

  • Internal team time and free GHG Protocol tools as primary resources
  • No supplier engagement required at this stage — proxy data only

Technology

  • Fundamental Technologies +
  • Category-specific calculation tools replacing EEIO for top material Scope 3 categories
  • Supplier sustainability questionnaire (CDP Supply Chain or proprietary) collecting primary emissions data
  • Logistics emissions calculator (GLEC Framework) for Category 4 upstream and Category 9 downstream transport

Process

  • Transitioning top categories from spend-based to activity-based or supplier-specific data
  • Engaging top 50 suppliers by spend to request primary emissions and intensity data
  • Documenting data sources, emission factors, and calculation methodology for each category

Financing

  • CDP Supply Chain program membership providing structured supplier data collection infrastructure
  • Materiality-driven investment: deeper data collection focused on highest-impact categories first

Technology

  • Market Standard Technologies +
  • Supplier emissions data platform aggregating primary data across tier 1 supply base at scale
  • Product lifecycle assessment (LCA) software for Category 1 and 11 hotspot analysis
  • Category 15 (investments) financed emissions calculated using PCAF methodology for financial portfolios

Process

  • Achieving primary data coverage for categories representing 80%+ of total Scope 3 estimate
  • Completing product-level LCAs for top 5 product lines by revenue and emissions intensity
  • Setting category-specific Scope 3 reduction targets with quantified baselines and interim milestones

Financing

  • LCA software and supplier data platform costs ($100K–500K) budgeted against Scope 3 program
  • Shared data collection costs negotiated with industry peers for common supplier base

Technology

  • Above Average Technologies +
  • Real-time Scope 3 tracking integrated with procurement, logistics, and product platforms
  • Tier 2 and Tier 3 supplier emissions data collected via cascading supplier engagement program
  • Digital product passport enabling product-level carbon footprint disclosure to customers

Process

  • Publishing verified Scope 3 inventory with third-party assurance across all material categories
  • Disclosing full Category 1–15 breakdown with methodology, data quality scores, and year-over-year changes
  • Setting and publicly tracking science-based Scope 3 targets covering all material categories

Financing

  • Scope 3 program cost treated as strategic investment in supply chain resilience and regulatory preparedness
  • Verified Scope 3 data supports access to sustainability-linked financing at preferential rates

Related Pathways

← All Pathways 5.1.1 Emissions Inventory 5.1.3 Internal Carbon Pricing 3.1.1 Supplier Coordination