Sphera's 2026 Scope 3 Report is out now. Make sure to access the latest insights on how Scope 3 reporting can transform your sustainability strategy in 2026.

Download report

Current trends, challenges and solutions for Scope 3 reporting

ESG leaders are under pressure, faced with complex Scope 3 reporting regulations. Fortunately, those who implement smart solutions for managing and enhancing their data won’t just meet compliance — they’ll discover opportunities for improvement. Read our 2024 Scope 3 Report to learn how.   ​

Surveyed companies struggle to account for the environmental impacts of their supply chain in their ESG reporting.   

59%
say the quality of external data is one of their biggest Scope 3 challenges. ​

43%
are either unsure of how they quantify emissions or still reliant on spend-based data. 

55%
have difficulty with the availability of lifecycle emissions factors. ​

Preparing for the new wave of Scope 3 regulations? 

Regulations including CSRD and the upcoming SEC climate disclosures are ramping up non-financial reporting requirements and introducing steeper noncompliance consequences. It’s no wonder today’s sustainability leaders are feeling the pressure of ESG compliance. Many are looking for a smarter path to streamlining Scope 3 data collection—one that minimizes the burden on teams and maximizes the accuracy and efficiency of reporting. ​​

Our new report uncovers the emerging challenges of Scope 3 compliance—and how an integrated approach to data collection and sustainability reporting can decrease burnout and accelerate supply chain decarbonization. ​​

Learn how to reduce Scope 3 emissions, while saving time for your other crucial goals. ​

Download the Sphera Scope 3 Report today. 

R 2024 Scope 3 Report Thank You

Latest insights from Sphera

worker using a tablet
Portfolio Sustainability Assessment (PSA): Why it matters now for CSRD, LCA and portfolio strategy

Portfolio Sustainability Assessment (PSA): Why it matters now for CSRD, LCA and portfolio strategy

Learn how PSA and WBCSD’s PPRIA turn product impacts into portfolio decisions, resilience and CSRD-ready evidence
September 24, 2026
Big Power Plant in sunset
Five signs your environmental compliance process is failing (and how to fix it)

Five signs your environmental compliance process is failing (and how to fix it)

How CPOs and CSCOs are navigating disruption — and where they see AI reshaping supplier risk.
September 15, 2026
How to prepare for the return of China’s suspended Rare Earth Controls

How to prepare for the return of China’s suspended Rare Earth Controls

Biodiversity loss is a growing supply chain and business risk. Learn how to assess nature-related dependencies with TNFD,…
September 15, 2026