Not all 15 categories deserve equal attention
For most manufacturers, three or four categories account for 80% of Scope 3 emissions. Pretending otherwise wastes a year and burns out your team.
Start with materiality, not completeness
The GHG Protocol allows — and quietly encourages — prioritization. Identify the categories where your influence and impact intersect, and build measurement there first.
What "good" looks like in year one
- Activity data for top categories, even if approximate
- Spend-based estimates for the long tail, clearly disclosed as such
- A documented plan to move from spend-based to activity-based over 24 months
Decarbonization is the goal. Measurement is the scaffolding. Don't confuse the two.
