The GHG Protocol is undertaking its first major review of the Scope 3 Standard since 2011, and the direction of travel is becoming increasingly clear.

The focus is shifting from producing a Scope 3 estimate to demonstrating that the estimate is robust, repeatable and supported by evidence.

What is the direction of travel?

Companies should expect greater scrutiny of data quality, stronger disclosure requirements, increased focus on supplier engagement and a greater need to demonstrate how emissions are being managed, not simply measured.

This isn't just a data quality issue. The organisations that will be most successful won't necessarily be those with the most sophisticated carbon accounting tools. They will be the ones with robust governance, clear accountability, effective controls and reliable reporting processes. In many ways, these developments mirror what we are already seeing through ISSA 5000. The focus is shifting from the reported number itself to the systems, processes and evidence that sit behind it.

What will be the biggest challenge?

For many organisations, the biggest challenge over the next few years won't be recalculating Scope 3 emissions. It will be demonstrating that those emissions are supported by reliable processes, controls and evidence.

In practice, this means being able to show who owns Scope 3 data, how it is collected and reviewed, how assumptions and emission factors are approved, how supplier information is validated, and how key reporting decisions are documented. Increasingly, organisations will need to demonstrate not only how a number was calculated, but why it can be trusted.

The companies that start strengthening governance, controls and data collection processes now will be best placed to respond as Scope 3 reporting continues to evolve.

What next?

The final shape of the revised Scope 3 Standard is yet to be determined, and further stakeholder engagement is expected as the programme progresses. We will continue to follow developments from the GHG Protocol, monitor emerging proposals and contribute to the discussion where opportunities arise.

One thing already seems clear: the future of Scope 3 reporting is not just about calculating emissions but demonstrating why the numbers can be trusted.