Solutions / Supply Chain

Scope 3 accounting that shows its working.

All 15 GHG Protocol Scope 3 categories with explicit calculation methods — spend-based, activity-based, or supplier-specific. Every estimate labelled by method and data quality so your auditor knows exactly what they are reviewing.

Scope 3 challenge

Why Scope 3 is hard — and what rigorous practice looks like.

For most companies, Scope 3 represents the largest share of total GHG emissions. The GHG Protocol Corporate Value Chain Standard provides the framework; getting the data to populate it is where most inventories fail. Carbonkindle does not hide this complexity — it surfaces it with documented methods and data quality scores.

Data is scattered

Scope 3 data lives in procurement systems, expense reports, logistics platforms, and supplier spreadsheets. Carbonkindle connects them through structured templates and import tools.

Methods documented per category

Category 1 (purchased goods) uses Ecoinvent spend-based factors. Category 4 and 9 (freight) use DEFRA tonne-km activity data. Category 6 (business travel) uses DEFRA distance factors. Every category's method is documented inline — no undifferentiated Scope 3 totals.

Spend-based as a documented interim, not a permanent answer

When supplier-specific primary data is not available, spend-based Ecoinvent averages fill the gap — labelled as estimated, not measured. When better data arrives, the estimate is replaced and the change is logged with a restatement note in the audit trail.

Data collection

Supplier data collection: structured templates, not blank requests.

Supplier response rates for unstructured emission data requests are low. Carbonkindle provides category-specific templates pre-formatted to the data fields the calculation engine needs — reducing the cognitive burden on suppliers and improving the quality of what comes back.

  • Standardised supplier data request templates per category
  • Spend-based estimates as interim fallback with clear labelling
  • Data quality tracking: supplier-specific vs estimated per category
  • Year-over-year tracking of coverage improvement
Category 1 — Purchased goods Spend-based
45% supplier-specific data collected
Category 4 — Upstream freight Activity-based
78% tonne-km data from logistics partners
Category 6 — Business travel Activity-based
92% — expense data integrated from T&E platform

Start your Scope 3 inventory with what you have today.

Spend-based estimates from procurement data give you a defensible Category 1 baseline while you run your supplier data collection programme. The inventory improves as the data improves — without starting over.