Scope 3 Data Collection Methodology: Structuring Third-Party Governance for CSRD Compliance

Why Is Scope 3 Crucial for Environmental Reporting?

Analyzing Scope 3 emissions provides a comprehensive view of an organization’s value chain impact. Unlike Scope 1 and 2, Scope 3 includes greenhouse gas emissions (GHG) generated throughout the lifecycle of purchased goods and services — from sourcing, manufacturing, and transportation to usage and end-of-life.

This extended carbon accounting reframes collaboration with third parties as central to any effective operational resilience strategy. On average, indirect emissions account for 70% of a company’s total carbon footprint, making their control a major strategic concern.

Amid rising regulatory expectations — including CSRD and GHG Protocol-derived standards — reliable Scope 3 reporting is no longer just a defensive exercise. It has become a driver of industry innovation: from eco-design in construction to low-carbon logistics in retail, and responsible procurement in the public sector.

What Are the Challenges of Large-Scale Scope 3 Data Collection?

While internal activity data collection is often well structured, gathering and quantifying emissions from outsourced activities requires efficient dialogue with a wide array of stakeholders. The complexity of data flows within the value chain and the lack of standardization among third parties complicate the data collection methodology.

According to the Global CSRD Survey 2024 by PWC, organizations subject to CSRD face major hurdles managing ESG data from their suppliers. These include the required granularity of data, data inconsistencies or lack of standardized formats, and challenges around consent for environmental data collection.

A proactive approach — including Scope 3 clauses in early-stage contracts — helps mitigate these risks, prevent supplier fatigue, and build lasting trust with suppliers.

Data Collection Strategy: What Are the Key Steps for Successful Scope 3 Reporting?

Define a Sector-Specific Perimeter

Each industry — public housing, construction, e-commerce, or industrial — faces unique Scope 3 emission risks. In the public sector, new public-sector-focused enterprise APIs simplify access to environmental data.

For ICPE-regulated industries, prioritizing high-GHG supplier categories already shows tangible results. In public procurement, environmental clauses focused on Scope 3 are increasingly embedded in tenders.

Identifying the highest-emission areas requires input from business teams, IT, and external partners. From there, a progressive, collaborative evaluation plan — rather than a coercive one — can be developed.

Equip Yourself with the Right Tools for High-Volume Activity Data Collection

To meet CSRD transparency requirements, organizations need dedicated third-party governance systems to manage Scope 3 activity data. This includes building sector-specific questionnaires aligned with the GHG Protocol to streamline responses while protecting sensitive information.

In construction, TELT’s experience managing 4,500 partners proves the value of centralized governance of critical third parties. Their model efficiently integrates both regulatory compliance and environmental performance.

Campaign success depends on ease of use for stakeholders. Processes must reduce administrative burden, prevent supplier fatigue, and enable real-time monitoring through shared indicators.

Train Internal Teams and Educate External Partners

Education is key on both sides: internal teams must master Scope 3 data strategies and access relevant info, while third-party partners need clear communication, reminders of contractual obligations, and encouragement for mutual progress.

What Optimization Levers Exist for Scope 3 Reporting?

Develop Sector-Specific Reference Frameworks Aligned with the GHG Protocol

Robust environmental reporting requires choosing the right indicators — both GHG Protocol-compliant and sector-specific. For industries, tailoring emission factors by product or process family enhances the relevance of supplier-provided carbon data.

This foundational work, co-developed with stakeholders, reinforces data quality and anticipates regulatory changes. Harmonization with 2025 ESG and supply chain challenges ensures consistency and long-term alignment.

Automate and Secure Value Chain Interactions

Reliable Scope 3 reporting depends on ongoing, traceable communications with suppliers. Automated workflows and secure data-sharing systems reduce information loss, minimize manual input, and prompt faster responses from partners.

In retail and marketplace environments, centralizing all exchanges on a single platform allows stakeholders to access their reporting history and consolidated results. This aligns well with ongoing retail sector transformations.

Concrete Use Cases for Scope 3 Reporting

Public Procurement Optimization and Environmental Criteria

In public tenders, factoring in Scope 3 changes the purchasing dynamic. Heavier weighting of environmental criteria now favors bids offering full carbon traceability — including subcontractor consumption data.

This shift strengthens both the procuring entity’s institutional credibility and third-party engagement. Our experience with TPRM deployment in the public sector illustrates this transformation.

Construction Site Monitoring and GHG Reduction from Third Parties

The construction industry faces increasing pressure to disclose its environmental footprint. Homogeneous data collection across subcontracting lots enables identification of high-impact decarbonization levers.

By aggregating and analyzing real activity indicators (materials, transport, utilities), project owners can refine purchasing strategies, improve planning, and accelerate access to eco-performance certifications. This aligns with BTP decarbonization challenges.

Best Practices for Long-Term Operational Resilience in Scope 3

A collaborative, transparent approach not only improves reporting robustness, but also aligns the value chain around shared GHG reduction goals:

Embed environmental data-sharing clauses

in contracts from the start to avoid future roadblocks.

Deploy standardized tools

co-approved by business, IT, and compliance teams to simplify adoption.

Run regular training workshops

for all value chain links to maintain engagement.

Implement annual shared reporting

with third parties, including feedback loops to improve collection.

Use recognized standards

(GHG Protocol, ADEME factors) to ensure data comparability and calculation accuracy.

A well-structured, large-scale data collection strategy is now a key enabler of ecological transition and operational resilience in the face of evolving regulatory demands.