ESG Insights

Most Singapore companies asking about Scope 3 want one thing first: does this apply to me, and by when. The answer changed in August 2025, when ACRA and SGX RegCo revised the climate reporting timetable and pushed several deadlines back.

Prioritise suppliers by spend concentration, emissions contribution and data risk, not alphabetically or by contract renewal date. Start with the suppliers that represent the largest share of your Scope 3 footprint or procurement spend, then layer in factors such as sector

Spend-based data estimates supplier emissions by multiplying money spent on a purchase by an industry-average emission factor. Supplier-specific data uses primary, product-level activity data collected directly from the supplier.

Collecting Scope 3 data from suppliers means building a repeatable process to request, gather, validate and store emissions and activity data from vendors across your value chain, mapped to the GHG Protocol's 15 Scope 3 categories.

You have screened the 15 categories and you know which ones carry your footprint. The next question is mechanical: how do you turn what your business actually did into a number in tonnes?

For many companies, Scope 3 is where emissions reporting gets complicated. The emissions sit across the value chain, and so does the data. A practical guide to what Scope 3 covers, why it becomes difficult, and where to start.