Why Scope 3 Is Now a Supply Chain Problem, Not Just Sustainability

Article Date: 6 February 2026
Article URL: https://www.supplychain247.com/article/scope-3-reporting-supply-chain-problem
Article Image: warehouse-robot-aerial-GettyImages-1157396845.jpg

Summary

A new Sphera report shows Scope 3 emissions reporting has moved from a sustainability exercise to a core supply chain responsibility. New regulations such as the EU Corporate Sustainability Reporting Directive and California’s SB 253 are forcing companies to collect, validate and defend emissions data across suppliers, transport, materials and product use — much of which sits outside direct control.

Key Points

Scope 3 reporting is shifting into procurement, logistics, finance and operations rather than sitting solely with sustainability teams.
Regulatory pressure (eg. EU CSRD, California SB 253) has turned Scope 3 from future concern to immediate compliance requirement.
Sustainability teams are often small: only 14% report to a Chief Sustainability Officer and many have fewer than 10 staff, limiting capacity.
Data challenges are the main obstacle: information is fragmented across supplier portals, ERPs, logistics platforms, spreadsheets and third-party databases.
Purchased goods and services — typically the largest Scope 3 source — remain underreported by most organisations.
Organisations are responding by collecting supplier-level data (especially from Tier 1s), moving beyond spend-based estimates and adopting automation to improve data quality.
There is a gap between speed and certainty: 75% say regulations accelerated reporting, yet 45% have limited confidence in their Scope 3 data, creating regulatory and reputational risk.

Content summary

The Sphera 2026 Scope 3 Report surveyed over 1,000 sustainability leaders across 15 industries and found a clear change in ownership of emissions reporting. As rules bite, supply chain teams are now central to collecting, validating and defending Scope 3 numbers. The article highlights practical pain points — small sustainability teams, inconsistent supplier data and reliance on spend-based methods — and notes that many companies are moving to direct supplier data collection and automation to scale reporting and increase confidence.

Context and relevance

For supply chain professionals this is a strategic shift: emissions measurement is no longer a side-project for sustainability teams but an operational requirement that touches sourcing, transport planning, procurement contracts and IT. Accurate Scope 3 reporting affects compliance, investor disclosure and brand reputation. It also intersects with ongoing trends in supply chain visibility, digitalisation and automation — meaning investments in data pipelines, supplier collaboration and tech will be necessary to meet obligations.

Author style

Punchy: this is a wake-up call. If your team treats Scope 3 as a tick-box for sustainability, you’re already behind. Read the detail if you need to understand where to invest in data, supplier engagement and automation.

Why should I read this?

Because it cuts the waffle — Scope 3 reporting is now an operational problem, not just a sustainability badge. If you work in procurement, logistics, finance or ops, this affects your day-to-day: processes must change, systems must talk to each other, and suppliers will need to be part of the solution. Short version: it’ll cost you time (and possibly fines) if you ignore it.