Improve the accuracy of your Scope 3 calculations! Practical steps for using primary data

In recent years, progress in sustainability disclosure and decarbonization management has led to Scope 3(supply chain emission amount ) being a focus of attention within GHG accounting. Disclosing and refining Scope 3 emissions is an unavoidable Issue for companies, particularly in light of the SSBJ standards finalized in March 2025 and the need to improve CDPs scores.

The key word here is "primary data." Compared to calculations using conventional Emission factor, the accuracy of calculations can be greatly improved by utilizing data actually collected by companies and suppliers.

This article explains the role of primary data in Scope 3 calculations and the steps for obtaining and utilizing it in practice.

What is primary data in Scope 3?

Differences between calculations based on primary data and calculations based on Emission factor factors

Scope 3 is the company'sThe entire value chainThese are indirect greenhouse gas emission amount that occur through the use of goods and services. Typical Category include purchased goods and Service(Category 1), transportation and delivery (Category 4 and 9), and the use of sold products (Category 11).

Scope 3 calculations are generally calculated using the formula "activity amount x Emission factor." For example, this method involves multiplying the procurement amount by the industry average Emission factor. However, this is merely a statistical value (2 data) and does not fully reflect the efforts and actual situation of each company.

Definition and role of primary data

Primary data isData collected directly by suppliers and our own company based on actual activityFor example, data on fuel consumption for transportation and electricity used at suppliers' factories are examples of such data. By utilizing this data, we can determine the actual value of our products, rather than the industry average.Actual emission amount from your supply chainIt is possible to calculate the following.

Why is primary data important?

Reflecting decarbonization efforts in emission amount calculations

Calculations based on Emission factor factors have the problem that reduction efforts are not easily reflected in the figures. On the other hand, if primary data is used, measures such as efficient logistics and renewable energy use are directly reflected in the calculation results. In addition, the reduction efforts of suppliers can also be reflected in the company's calculation results.

Impact on systems and evaluations such as SSBJ and CDPs

• SSBJ standards (finalized in March 2025)* 1Now, Scope 3 disclosure is required in securities reports. By utilizing primary data, the reliability of the disclosure Contents will increase and third-party assurance will become easier.

• The use of primary data is also included in the CDPs score evaluation criteria, making it a shortcut to improving your score. * 2

*1_SSBJ Standards Finalized - Complete Edition! A thorough explanation of the details of the sustainability disclosure obligation and key points to consider
※2_What percentage of Scope 3 data is primary data required by CDPs ?

Primary data collection steps for Scope 3 calculation

Priority Category to tackle

It is not feasible to collect primary data on all 15 Scope 3 Category.We recommend starting with the Category with the largest emission amount . While it depends on the industry, the following Category are often seen as large.

• Category 1: Purchased goods and Service
• Category 4: Transportation and delivery
• Category 11: Use of sold products
  

Category 1 and 4 tend to have large values ​​in general Manufacturing, while Category 11 is often seen to be large in automobiles, electrical appliances, and construction.

Collection flow and related departments

1. Select the target Category

2. Define the required data(e.g. fuel consumption, electricity consumption, weight of raw materials, etc.)

3. Prioritizing Suppliers

It is unrealistic to target all suppliers at once. It is effective to start by focusing on high-priority suppliers, such as top-tier suppliers in terms of transaction volume or major suppliers with high emission amount. By gradually expanding the scope, you can reduce the burden and improve data accuracy.

4. Internal coordination: Division of roles between procurement department, logistics department, and sales department

When collecting primary data, it is essential to coordinate with the relevant departments. When targeting Category 1 and 4, the procurement and logistics departments are the main participants, but in industries where Category 11(use of sold products) is a major factor, the sales and marketing departments also need to be involved.

5. External Cooperation: Collecting data from suppliers and logistics companies

Once this process is in place, calculation efficiency will improve significantly from the following year onwards.

When collecting primary data, it is essential to ask for cooperation from suppliers. However, while obtaining this cooperation is extremely important, it is also a point where many companies stumble. In the next chapter, we will explain how to do this.

How to collect data from suppliers

Use of SAQ (Sustainable Procurement Questionnaire)

In recent years, many companies have adopted the Sustainability Procurement Questionnaire (SAQ), which is efficient because it simultaneously collects not only emission amount data but also information on human rights and environmental practices.

Incentive design and burden reduction

Providing data is a burden for suppliers.Keep the format simple,Report the provided data and provide feedbackThe following methods are effective.

Specification in procurement policies and guidelines

Clearly state in procurement policies and guidelines that data provision is requiredThis will make it part of the transaction standards and enable continuous data collection, which will enable a shift from a request-based to a governance-based system and increase the reliability of the entire calculation process.

Improve efficiency through the introduction of tools and systems

Spreadsheet-based collection has its limitations. By utilizing GHG calculation tools and dedicated systems,Automate data collection, validation, and integrationThis also helps prevent mistakes and personalization.

Conducting study sessions for suppliers

When asking suppliers to provide primary data, simply requesting data submission is not enough to gain cooperation. It is essential to ensure that suppliers understand why Scope 3 accounting is necessary and what benefits it offers.

By holding study sessions and information sessions, the following effects can be expected:

• Helping people understand the importance of Scope 3 in light of disclosure requests and international trends
• This will raise the level of GHG accounting for suppliers themselves, leading to stronger ESG evaluations and relationships with business partners.
• Convince them that "providing data will also contribute to improving your company's corporate value"

By shifting our thinking from a "request for cooperation" to an "effort to increase value together," we can smoothly collect primary data and also promote decarbonization throughout the supply chain.

For Procurement and ESG Departments
Dataseed SAQ
Supplier ESG evaluation digital transformation solution for building a sustainable supply chain
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Benefits of using primary data

What practical benefits will there be from incorporating primary data and improving the accuracy of Scope 3 calculations?

Below we will introduce some specific points of view.

You can see the change in the numbers

When primary data is incorporated, it is not rare for the figures to be several to several tens of percent lower than conventional estimates. This is because the actual measurement data clearly reflects the company's own improvement efforts (improved fuel efficiency, use of renewable energy, etc.) that are not reflected in the industry average Emission factor.

The scope for reduction is made visible

Once data based on actual measurements is collected, areas for improvement that were hidden in the industry average become clear. For example, "emission efficiency by transportation method" and "emission intensity by raw material" become visible.Prioritizing reduction measuresbecomes easier.

Improved reliability of disclosure and internal use

Scope 3 calculations based on primary data areDisclosure of securities reports based on SSBJ standardsor,CDPs score evaluationFurthermore, the calculation results can be used for internal management decisions and investment decisions, so it goes beyond simply complying with the system.Material for business strategyIt will be possible to use it as.

In this way, by utilizing primary data, Scope 3 calculations not only become more accurate, but also:Realize numerical changes, identify reduction measures, provide reliable disclosure, and utilize strategically within the companyIn other words, the acquisition and utilization of primary data can be seen as a step towards building a foundation for improving corporate value, going beyond simply complying with regulations.

Summary and next steps: From practical application to management

This article has focused on the practical steps for collecting primary data for the supply chain. Scope 3 primary data is not just a set of numbers to comply with regulations, but can be a tool for promoting decarbonization and influencing management decisions.

To achieve this, it is important to simultaneously develop an efficient data collection system and centrally manage ESG data across the company.

To help companies make these efforts more effective, Zeroboard offers the following Service. Please see each Service page for details.

• Zeroboard: Enables centralized management of governed environmental data across the entire supply chain.

• Dataseed SAQ: A cloud Service that streamlines the collection and management of SAQs (Self-Assessment Questionnaires) from buyers to suppliers.

• Zeroboard ESGWe can collect and analyze ESG data that meets domestic and international sustainability legal disclosure requirements, such as the European CSRD, securities reports, and SSBJ.

For all companies and industries
Zeroboard
A solution that calculates and visualizes GHG emission amount across the entire supply chain, and collects data between group companies and from suppliers
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