REGULATIONSSCOPE 3

Scope 3 Emissions

The obligation sits on the reporting undertaking — over 1,000 employees and over EUR 450M turnover after Omnibus I. Below that, it does not bind you either.

FALLS ONCONFIRMS ON BUYER INVITATION

This reaches your supplier only through you, and only if it reaches you.

THE OFFICIAL ARTIFACT

What the supplier must actually produce.

Not a corporate carbon report. A product-level footprint your buyer can carry into a Category 1 calculation without restating it.

WHO SIGNS IT OFF
Published in your annual management report in ESEF, under limited assurance. Your supplier is a data source, not an obligated party.
REQUIRED ARTIFACT · SCOPE 36 ELEMENTS
Product carbon footprint (Category 1)
ESRS E1 · GHG PROTOCOL SCOPE 3 STANDARD · CATEGORY 1
Product carbon footprintCradle-to-gate, per product supplied.
Calculation boundaryWhat is included and excluded, stated explicitly.
Primary versus secondary dataWhich inputs are measured and which are modelled.
Emission factors and sourcesNamed, with their vintage.
Allocation methodHow shared processes are apportioned between products.
Assurance statusVerified, partly verified or not verified — labelled either way.
THE CHARACTERISTIC FAILURE

A corporate carbon report arrives, covering the whole company.

A corporate total arrives where a product figure was needed.

WHAT USUALLY ARRIVESINSUFFICIENT
Corporate carbon footprint report
ORGANISATION-WIDE · ANNUAL · SCOPES 1 AND 2
Properly calculated for the reporting entity
One total for the whole company and all its outputs
No allocation to the specific goods supplied
NOT SUFFICIENT
Sound corporate reporting that cannot be allocated. Category 1 needs the emissions of the goods purchased, not of the seller.
WHAT THE REGULATION NAMESSUFFICIENT
Product carbon footprint
PER PRODUCT · CRADLE-TO-GATE · PRIMARY DATA
Per product supplied, with the boundary stated
Allocation method disclosed
Counts as primary data in the buyer’s inventory
SUFFICIENT
Same production, same emissions — allocated to the goods the buyer actually bought.
THE DELTA: ONE COMPANY TOTAL VS AN ALLOCATED FIGURE PER PRODUCT
NEXT MILESTONE · SCOPE 3
LAST VERIFIED 9 AUG 2026
OnINVITATION
ON INVITATIONNO STANDALONE DEADLINE
Confirmed on buyer invitation

Not a product rule. A buyer reporting its value-chain emissions asks you for a figure and a method; the invitation, not a date, starts the work.

Does SCOPE 3 reach your products?

Find out whether you are in scope, and what you may lawfully ask for if you are.

Request a demo