Scope 3 maturity assessment and test

What is a Scope 3 maturity assessment?

To understand the Scope 3 maturity assessment, it is important to first recognize what Scope 3 emissions are. Under the Greenhouse Gas (GHG) Protocol, corporate carbon footprints are divided into three scopes: Scope 1 covers direct emissions from owned or controlled sources, Scope 2 accounts for indirect emissions from purchased energy, and Scope 3 encompasses all other indirect emissions across a company’s value chain. These Scope 3 emissions include both upstream and downstream activities and are distributed across 15 categories, ranging from purchased goods and services to transportation, use of products, and end-of-life treatment. For most companies, especially in manufacturing, Scope 3 makes up the majority of their total footprint.

Because Scope 3 stretches far beyond a company’s direct control, managing it is inherently complex. The greatest challenge lies in data management and data collection: companies must determine what data is needed, how to collect it from suppliers and service providers, and how to verify its quality. Some companies have advanced systems in place - they engage directly with suppliers and customers to gather primary data that allows for accurate calculations of upstream and downstream emissions. Others, however, remain at an early stage, relying on broad estimates or industry averages due to limited influence over their supply chains or customer networks.

A Scope 3 maturity assessment helps position companies on this spectrum of capability. It evaluates where an organization stands - from ad hoc, rough estimates with minimal supplier engagement to advanced, data-driven approaches that enable targeted decarbonization strategies. By understanding their maturity level, companies can identify the right next steps: for those at the beginning, the priority is improving data quality and coverage, while for those already advanced, the focus shifts toward implementing reduction initiatives and embedding decarbonization into strategic decision-making. Ultimately, a Scope 3 maturity assessment is not only about compliance but about building the ability to smartly decarbonize the value chain by progressively improving data, strengthening supplier and customer relationships, and enhancing control over emissions that matter most.

Why is a Scope 3 maturity assessment important?

A Scope 3 maturity assessment is critical because it acts as the bridge between ambition and implementation. Companies can set lofty climate goals, but without understanding their maturity in Scope 3 management, those goals remain aspirational. Expanding on the key dimensions:

Operational efficiency

When companies gain greater visibility into their Scope 3 data, they often uncover hidden inefficiencies in energy use, materials consumption, and logistics. Transitioning from rough, spend-based estimates to precise supplier-specific data reveals the true environmental performance of each supplier and exposes wasteful or energy-intensive processes across the value chain. By addressing these inefficiencies, companies can reduce emissions while cutting operational costs — for example, by lowering fuel consumption in logistics, optimizing raw material use, or improving equipment efficiency. In some industries, such initiatives can result in annual cost savings of several million euros.

Risk reduction

Climate-related regulations are rapidly evolving - carbon pricing, mandatory disclosure frameworks, and investor scrutiny are increasing. Companies with immature Scope 3 systems face compliance risks, reputational risks, and even financial penalties. By contrast, a mature Scope 3 approach anticipates regulatory requirements, avoids penalties, and ensures the company is seen as a credible climate actor. This proactive stance also shields businesses from future supply chain disruptions caused by climate-related events.

Resilience and competitiveness

Supplier engagement is at the heart of Scope 3 management. Companies that work closely with suppliers to track and reduce emissions often find that these suppliers become more reliable and resilient partners. Additionally, customers - especially in B2B markets - are increasingly requiring low-carbon suppliers. A company with strong Scope 3 systems not only secures its own supply chain but also becomes a preferred partner, winning contracts and tenders where sustainability is a key criterion.

Investor and customer confidence

Financial markets and consumers are demanding transparency. Investors evaluate climate risk as part of financial risk, and customers - both consumers and businesses - are more willing to buy from low-carbon companies. A mature Scope 3 system, with reliable and assured data, allows companies to report credibly to CDP, meet SBTi targets, and comply with ISSB or CSRD standards. This improves brand trust, lowers cost of capital, and opens up access to green financing mechanisms.

Conduct Scope 3 maturity assessment

Conclusion

Scope 3 management is not a one-time exercise but a journey of continuous improvement. Companies move from basic coverage using estimates, to structured data systems, to supplier engagement and collaboration, and finally to transformation and innovation.

At each stage, there are concrete best practices that help companies advance:

• Stage 1 is about building coverage and awareness
• Stage 2 is about improving accuracy and starting engagement
• Stage 3 is about scaling supplier engagement and piloting reductions
• Stage 4 is about embedding Scope 3 into strategy and driving systemic change.

The more companies progress, the more they unlock - not only in emissions reductions but also in operational efficiency, resilience, competitiveness, and stakeholder trust.