Why Am I Responsible for Scope 3 Emissions?

Scope 3 emissions include all indirect emissions that occur across an organization’s value chain, both upstream and downstream. These emissions are associated with business activities—such as purchasing goods and services, transporting products, product use, and investments—but occur outside the organization’s direct ownership or control.

For most organizations, Scope 3 emissions represent the largest share of total greenhouse gas emissions. Analyses of corporate disclosure data consistently show that Scope 3 accounts for approximately 70–75% of total emissions on average, though this varies by industry.

What “responsibility” means in Scope 3

Organizations are considered responsible for Scope 3 emissions not because they directly produce them, but because their business decisions influence where and how those emissions occur. Choices related to procurement, product design, logistics, supplier engagement, and investment all shape emissions outcomes across the value chain.

Importantly, responsibility does not mean control. Organizations are not expected to eliminate Scope 3 emissions on their own or have perfect data from the start. Instead, responsibility means:

• Measuring emissions where feasible
• Improving data quality over time
• Using influence to encourage emissions reductions across the value chain

Why addressing Scope 3 matters

Addressing Scope 3 emissions is essential for:

• Understanding true climate impact, beyond direct operations
• Setting credible climate targets, including science-based targets
• Meeting growing disclosure expectations from investors, customers, and regulators
• Identifying business risks and opportunities tied to supply chains, products, and markets

As regulatory requirements expand and stakeholder scrutiny increases, organizations that ignore Scope 3 emissions risk incomplete disclosures and weakened credibility. Conversely, organizations that engage with Scope 3 demonstrate preparedness, transparency, and long-term resilience.

Lesson takeaway

Taking responsibility for Scope 3 emissions means recognizing the role business decisions play across the value chain and taking practical, phased steps to measure and manage those impacts. By doing so, organizations can strengthen climate strategies, support informed decision-making, and contribute meaningfully to global decarbonization efforts