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CARBON-ACCOUNTING4 MIN READ

The Scope 3 Data Quality Deck

Recall Scope 3 method and data-quality checks for material categories.

Spend-based versus hybrid: when is each useful? Do not use spend-based estimates forever when better activity or supplier data is available. What should a supplier-specific Scope 3 factor include? Unit, boundary, source year, allocation method, data source, and assurance or review status. Supplier-specific does not mean high-quality unless method details are visible. Scope 3 is all estimates, so why spend time on it? An executive challenges Scope 3 data quality during planning. Your line The point is not false precision. We screen all categories, improve the material ones, and disclose method quality so decisions move from generic spend estimates toward…

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