ESG Insights

Why Supplier-Reported Data Can Improve Scope 3 Data Quality
Spend-based estimates will produce a Scope 3 number. What they cannot do is show whether a supplier's emissions actually changed, because the only input that moves the result is how much you spent.

Report Once, Reuse Everywhere - The Case for Interoperable ESG Data
If a bank, a large customer and a listed buyer have all asked your company for the same emissions figures in the last quarter, in three different templates, the problem is not that your data is unclear. It is that each recipient collects it in its own format.

How to Design a Supplier ESG Data Collection Programme
Most supplier ESG questionnaires are designed from the buyer's reporting template backwards. The result asks every supplier for everything, in a format only that buyer uses.

How Procurement Teams Should Segment Suppliers by ESG Data Readiness
Sending every supplier the same ESG questionnaire treats a ten-person workshop and a listed manufacturer as the same data problem. They are not.

Build, Buy or Connect - Rethinking Financed Emissions Data Infrastructure
Financed emissions are the emissions of everyone a bank lends to or invests in, and for most banks they are the largest part of the footprint by a wide margin. The methodology for calculating them is settled: the PCAF standard sets out the approach asset class by asset class.
