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When supplier data becomes visible, your decisions come under scrutiny

As Scope 3 coverage improves, leaders are increasingly judged on how they prioritize action — not on how much data they collect. The question is no longer whether you have the data, but whether you can defend the decisions it leads to.

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Why Scope 3 decisions are becoming harder to defend


In 2025, the rules shifted but scrutiny didn’t ease. As traceability becomes law and sustainability risk becomes business risk, pressure is rising to defend Scope 3 decisions with credible, comparable supplier data. Based on 8,000+ supplier facilities, this report shows where pressure builds first.

 

Signals emerging from 8,000+ supplier facilities

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Targets vs validation

70% of organizations have Scope 1 & 2 targets in place but only ~11% are SBTi-validated. 

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Coverage vs completeness

8,362 facilities entered reporting for 2024, with 57% sharing energy or emissions data. 

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Momentum vs transition

~50% cut emissions year-on-year while renewables and on-site generation remain low. 

In the report

Where decision pressure is emerging first

See which areas of emissions, energy, and supplier risk are being scrutinized earliest as data becomes more visible, and why some decisions are questioned sooner than others.
 

The gap between ambition and supplier capability

Based on data from 8,000+ supplier facilities, uncover where ambition is accelerating faster than supplier readiness and how that gap is turning into financial, reputational, and governance risk.

What makes some decisions hold up and others fall apart

Learn how organizations that can clearly explain and justify prioritization are navigating scrutiny and why data quality, comparability, and completeness now matter more than commitments alone.

Where decision pressure is emerging first

See which areas of emissions, energy, and supplier risk are being scrutinized earliest as data becomes more visible, and why some decisions are questioned sooner than others.

The gap between ambition and supplier capability

Based on data from 8,000+ supplier facilities, uncover where ambition is accelerating faster than supplier readiness and how that gap is turning into financial, reputational, and governance risk.

What makes some decisions hold up and others fall apart

Learn how organizations that can clearly explain and justify prioritization are navigating scrutiny and why data quality, comparability, and completeness now matter more than commitments alone.

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