- Home
- »
- Scope 3 / Value Chain
Scope 3 / Value Chain
Equip business with visibility and strategy to embed sustainability across all the layers of operation.
Enquiry Form
Scope 3 Accounting
Vendor Diligence
Value Chain Training
Vendor GHG Factor
Scope 3
Accounting
Vendor
Diligence
Value Chain Training
Vendor GHG
Factor
Secure Scope 3 assessments in accordance with the GHG Protocol and ISO 14064 drawing on comprehensive analysis and in-depth expertise
We conduct detailed supplier assessment for businesses including Scope 3 assessment. Our team integerates and implements ESG vision across value chain. Our ESG professionals design and implement supplier engagment program which includes awareness session, policy structuring, supplier assessment and capacity building. Similarly, we assist companies in measuring Scope 3 emission across value chain, develop complete GHG profile and identify emission hotspots across the value chain.
Service Areas Within Scope 3 / Value Chain
Scope 3 GHG Accounting
We conduct GHG accounting as per ISO 14064 and GHG protocol. Our services include end-to-end assistance from category identification to publishing the GHG report.
Supplier Specific GHG Accounting
We assist businesses in transitioning the GHG accounting from spend-based to quantity-based, supplier specific GHG accounting. This transition highlights companies exact GHG footprint and top contributor in the GHG profile.
Sustainable Supply Chain Strategy
We support the development of policies, strategies and goal settings from sourcing to delivery that aligns with business objectives and long-term growth.
Supplier Assessment
We assist organizations to develop customized assessment frameworks aligned to global standards. Our services also include evaluating suppliers, developing supplier scorecard and supporting ESG performance.
BRSR Core Reporting
We support organizations in seamlessly adopting and complying with India’s BRSR Core framework, ensuring accurate disclosures, robust data systems, and audit readiness.
Supply Chain Training
We empower companies and supplier ecosystem to build efficient and sustainable supply chain. Our team conducts training and workshops for suppliers and procurement team, to improve ESG performance.
Ascentium Insights
Frequently Asked Questions
Scope 3 emissions are indirect greenhouse gas emissions that are not directly controlled by a company but generated from indirect activities such as product use, disposal, etc. The Scope 3 emission includes emissions which occur across value chain, both upstream and downstream.
Scope 3 emissions are the largest contributor to the company’s total emission footprint. For majority of the company, Scope 3 contributes over 70-90% of total emissions. Scope 3 emission help to identify key emission hotspot across the value chain.
As per the Greenhouse Gas Protocol, Scope 3 includes 15 categories, broadly divided into:
- Upstream Activities:
- Purchased goods and services
- Capital goods
- Fuel and energy-related activities
- Upstream transportation and distribution
- Waste generated in operations
- Business travel and employee commuting
- Leased assets
- Downstream Activities:
- Transportation and distribution
- Processing of sold products
- Use of sold products
- End-of-life treatment of products
- Downstream leased assets, franchises, and investments
Companies can improve Scope 3 data accuracy by shifting from spend-based estimates to supplier-specific primary data, which enhances reliability. Using digital tools and Life Cycle Assessment (LCA) databases help standardize calculations and improve precision. Engaging suppliers through surveys and audits ensures validated and up-to-date emissions data.
These steps collectively strengthen transparency and enable better emissions management across the value chain.
Companies aligning to Net-Zero or decarbonisation are required to report Scope 3. Also frameworks such as SBTi are often required to include Scope 3 emission if they form significant portion (>40%) of total emissions.
A sustainable supply chain includes environmental, social and governance principles into value chain. Sustainable supply chain enables organization to align value chain patterns with companies’ goals and commitments.
Sustainable supply chains are increasingly driven by regulatory frameworks. Key frameworks driving sustainable supply chain are BRSR, GRI & Ecovadis. These frameworks are encouraging companies to strengthen supplier accountability and intergerate sustainbility into core supply chain operations.
clientele