A Practical Framework for Scope 3 Strategy

Estimated reading time: 4–5 minutes

Scope 3 is the beast of carbon accounting. It’s sprawling, hard to measure, and easy to overpromise on.

But if you’re serious about net zero — or just want to avoid greenwashing — you can’t ignore it. The good news? You don’t have to tackle it all at once, or alone.

Here’s how to build a Scope 3 strategy that’s credible, proportionate, and actually useful — without getting lost in jargon.

First, what exactly is Scope 3?

Scope 3 emissions are indirect emissions that occur in your value chain, both upstream and downstream. That includes:

• Purchased goods and services

• Employee commuting and business travel

• Waste, water, and transport

• Use of sold products (if applicable)

• Leased assets, investments, and more

For many organisations, Scope 3 accounts for 70–90% of total emissions. But that doesn’t mean you need to calculate everything tomorrow.

Our Practical Framework: 5 Steps to Get Started

1. Map What Matters

Start with a high-level value chain map. Where do you spend money? Where does your organisation create or receive impact?

Focus on:

• Spend categories over £10k/year

• Physical goods or services with known carbon intensity

• Things you can influence (e.g. procurement policies, travel choices)

2. Screen Your Hotspots

Use spend-based or hybrid data to estimate emissions from key categories. You don’t need perfection — just enough to flag high-impact areas.

There are great tools for this: BEIS conversion factors, GHG Protocol tools, or specialist consultancies (like us) can help model the material bits.

3. Prioritise Actions Over Perfection

Rather than trying to measure everything exactly, focus on actions that reduce emissions. For example:

• Switch to low-carbon suppliers

• Improve tenant energy performance

• Shift from mileage to virtual meetings

• Review asset lifecycle carbon in capex decisions

4. Engage Your Suppliers and Tenants

This is where it gets relational. You’re now asking others to help reduce your emissions.

Start with your top 5–10 suppliers and:

• Ask if they have a net zero plan

• Request product-level data if relevant

• Collaborate on practical swaps or improvements

For estates: this applies to tenants too. Building a carbon-conscious landlord-tenant model is increasingly expected.

5. Report Transparently

Be honest about what you’ve measured, what’s estimated, and what’s being improved. Overclaiming or cherry-picking creates risk. Understating progress loses trust.

Use GHG Protocol categories to structure your report. If you’re using ISSB, IFRS S2, or TCFD frameworks — tie your Scope 3 work to risk, resilience, and strategy.

In Short: You Don’t Have to Do It All. But You Do Have to Start.

A well-structured Scope 3 strategy doesn’t need to be scary. It just needs to be:

• Clear on boundaries

• Practical on action

• Transparent in reporting

Resilient Horizons helps organisations build Scope 3 strategies that are grounded in reality, aligned with investment cycles, and ready for scrutiny.

email us if you’d like to start mapping the pieces — without the fluff.