Scope 3 Emissions Accounting & Supplier Engagement Training Course

Course Overview

Learning Objectives

• Analyze the structure and requirements of the GHG Protocol Corporate Value Chain (Scope 3) Standard.
• Distinguish the fifteen upstream and downstream Scope 3 categories and their boundaries.
• Conduct relevance screening to identify Scope 3 hotspots across the value chain.
• Map procurement, logistics, and investment data to Scope 3 categories.
• Compare spend-based, average-data, hybrid, and supplier-specific calculation methods.
• Select and justify emission factors, allocation approaches, and estimation assumptions.
• Calculate emissions for priority categories such as purchased goods and transportation.
• Apply the PCAF methodology to estimate financed emissions for lending and investment portfolios.
• Design supplier segmentation, data requests, and engagement programs for primary emissions data.
• Assess and score Scope 3 data quality and plan improvements over successive reporting cycles.
• Prevent double counting and document methodology changes and recalculation triggers.
• Prepare Scope 3 disclosures aligned with IFRS S2 requirements.

Who Should Attend

Learning Outcomes

• Interpret the requirements of the GHG Protocol Corporate Value Chain (Scope 3) Standard.
• Classify value-chain activities into the correct upstream and downstream Scope 3 categories.
• Screen Scope 3 categories for relevance and identify emissions hotspots.
• Select appropriate calculation methods for each priority category.
• Calculate Scope 3 emissions using spend-based, average-data, hybrid, and supplier-specific data.
• Estimate financed emissions for loans and investments using the PCAF methodology.
• Apply allocation rules and controls that prevent double counting.
• Segment suppliers and design targeted emissions data requests.
• Validate supplier and product carbon data before inclusion in the inventory.
• Score data quality and set a roadmap toward more primary data.
• Document methods, assumptions, exclusions, and recalculation decisions.
• Prepare Scope 3 disclosures that meet IFRS S2 requirements and support assurance.

Course Outline