ESG: environment & climate

    Scope 3 share of total emissions

    Formula

    Scope 3 share of total emissions

    Scope 3 Share (%) = Scope 3 emissions ÷ (Scope 1 + Scope 2 + Scope 3 emissions) × 100

    Variables

    Scope 3 emissionsValue chain emissions in tonnes of CO2e, for the categories reported
    Scope 1 and Scope 2 emissionsDirect and energy-related emissions in tonnes of CO2e

    Finding the inputs

    Scope 1 and 2 are in BRSR Principle 6. Scope 3 is a BRSR leadership indicator and is often found in the company's sustainability report or CDP response, with a list of the categories covered.

    Reading the number

    A high Scope 3 share means most of the company's climate exposure sits in its value chain, so targets and analysis that cover only Scope 1 and 2 miss most of the picture. Always check which of the 15 categories are included: a low share may simply mean the company has left out its largest category, such as use of sold products.

    Illustrative example