Valentin Vizuroiu Valentin Vizuroiu

The Scope 3 Emissions Reporting Challenge

As the Corporate Sustainability Reporting Directive (CSRD) takes full effect across the EU, Scope 3 emissions have become a central focus in sustainability reporting. For large and listed companies, the requirement to disclose value chain emissions marks a significant step up in climate accountability.

Unlike Scope 1 and 2 emissions—relating to direct operations and purchased energy—Scope 3 encompasses all other indirect emissions across an organisation’s value chain. These include transport, procurement, subcontractors, materials, and waste. It’s where the majority of emissions typically occur—and where the biggest challenges lie.

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Valentin Vizuroiu Valentin Vizuroiu

Scope 3, Greenwashing, and the Coming Storm for Infrastructure Projects

Public infrastructure projects across Europe are entering a new phase—one defined not by voluntary ESG commitments but by legally enforceable carbon reporting requirements. At the centre of this shift is Scope 3 emissions: the indirect emissions generated by supply chains, transport, subcontractors, and material usage.

With the Corporate Sustainability Reporting Directive (CSRD) now in force and enforcement mechanisms ramping up across EU member states and the UK, organisations relying on estimates or static spreadsheets are on a collision course with regulation.

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Valentin Vizuroiu Valentin Vizuroiu

What’s Expected from The Building Industry Operators in Ireland to Ensure Sub-contracted Drivers & Vehicles Meet their Scope 3 Obligations & Find Out How HUB360 Tipper Truck Application Helps?

In the building industry, meeting Scope 3 emissions requirements when using 3rd drivers and trucks means considering the indirect greenhouse gas (GHG) emissions associated with the transportation of goods and services of those 3rd parties i.e. Scope 3 emissions are indirect emissions that occur throughout the entire value chain of an organisation's activities, including those that are not directly owned or controlled by the organization.

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