Scope 3 emissions vary significantly depending on industry and business model. For example, in the consumer goods sector, emissions are largely driven by raw material production and end use by consumers. In the automotive industry, vehicle use and emissions from upstream supplier production dominate. Typical Scope 3 examples also include employee air travel, cloud service usage, or disposal of products at end-of-life. A comprehensive assessment of these emissions helps identify key decarbonization levers and activate reduction efforts across the value chain.
Business Case of Scope 3 emissions
A mid-sized food processing company wants to improve its carbon footprint and report on Scope 3 emissions as part of its sustainability disclosure. The findings reveal that the majority of emissions are not from in-house production (Scope 1) or building energy use (Scope 2), but from upstream supply chains—Scope 3. Analysis shows approximately 70% of total emissions stem from raw material sourcing. A large share is linked to agricultural production—especially from land use changes such as deforestation or the use of synthetic fertilizers in soy, wheat, or palm oil cultivation. Additional Scope 3 sources include packaging (e.g., plastic, paper), overseas supplier transportation, and disposal of unsold food products.
The company, in collaboration with FORLIANCE, implements the following measures:
- Switching to certified, deforestation-free raw materials (e.g., RSPO-certified palm oil)
- Optimizing logistics through local suppliers to reduce transport emissions
- Preventing food waste along the supply chain
- Integrating emissions data into supplier management and developing a monitoring system
This example highlights the complexity of Scope 3—but also the measurable climate benefits that can result from targeted actions across the value chain. By identifying concrete emission sources, the company can prioritize efforts and strategically enhance sustainability within Scope 3.
