Scope 3 reporting used to sit with sustainability teams. That’s no longer the case.
What’s Related
New rules are pushing emissions tracking into procurement, logistics, finance, and operations, turning Scope 3 into a day-to-day supply chain responsibility. According to Sphera’s 2026 Scope 3 Report, many of those teams are now responsible for emissions data they were never set up to manage at scale.
The shift is being driven by regulation. Rules such as the EU’s Corporate Sustainability Reporting Directive and California’s SB 253 have shifted Scope 3 from a future concern to a near-term requirement. As a result, companies are being forced to collect and defend emissions data associated with suppliers, transportation, materials, and product use, much of which lies outside their direct control.
Sphera surveyed more than 1,000 sustainability leaders across 15 industries, and the message was consistent: teams are trying to keep up, but the work has outgrown traditional sustainability functions.
Only 14% of sustainability teams report to a Chief Sustainability Officer, and 27% have 10 or fewer members, even as reporting requirements increase. Many teams now rely heavily on supply chain partners to provide data that is often incomplete, inconsistent, or delayed.
Confidence remains shaky. While 75% of respondents said regulations have accelerated Scope 3 reporting, 45% reported limited confidence in their Scope 3 data. That gap between speed and certainty is creating real risk, from regulatory penalties to reputational damage tied to inaccurate disclosures.
Data challenges remain the biggest obstacle. Scope 3 information is spread across supplier portals, ERP systems, logistics platforms, spreadsheets, and third-party databases. Purchased goods and services, typically the largest source of Scope 3 emissions, are still underreported by most companies.
The report shows companies are adapting. More organizations are moving beyond spend-based estimates and collecting data directly from suppliers, especially Tier 1 partners. Others are leaning on automation to reduce manual work and tighten data checks.
