Normative study reveals data blindspot: scope 3 emissions missed by 72% of businesses


Normative, the enterprise carbon platform, today publishes the ‘2023 Carbon Accountability Report’, uncovering enterprises’ core challenge in the transition to net zero. It reveals that over 70% of  200 businesses surveyed are not calculating scope 3 emissions – a serious compliance risk. The EU’s CSRD requires companies to report on 2024 value chain emissions in 2025, subject to materiality assessment – which is currently strongly recommended by the UK’s Streamlined Energy and Carbon Reporting policy.

The message is clear – we have to address scope 3 emissions, but no business can tackle the size and complexity of global value chains alone. They need solutions enabling them to collect and exchange primary emissions data from suppliers at scale. There is an opportunity to make real reductions and create business impact together.”  says Maggie Buggie, COO of Normative.

Businesses cannot fulfill their net-zero commitments with the low quality, incomplete data available to them. This causes a critical business execution gap.

Researchers interviewed 200 enterprise executives and sustainability leaders across 5 European countries. Key insights include:

  • Alarmingly 72% of respondents do not calculate scope 3 emissions.
  • Although businesses factor ESG considerations into decisions – 71% use ESG considerations while selecting suppliers.
  • 91% acknowledge they need to improve use of carbon accounting data to reduce environmental impact.
  • 47% want improved supply chain emissions visibility, while 37% want improved relationships with suppliers through data sharing.

With Normative’s Carbon Network, organizations can collect, work with, and share supplier carbon data to tackle scope 3 emissions, benefiting from access to vetted service providers, consultants, auditors, and data platforms.

“This is exactly why we have launched the Carbon Network, to make carbon visible for everyone, so that it can be managed and reduced.” Maggie Buggie concludes.

Read the study.

About Normative:

Normative is an enterprise carbon platform providing a foundation of reliable emissions data for companies like Flying Tiger Copenhagen, Nordea, and The Restaurant Group to plan, implement, and verify the impact of sustainability initiatives. With a carbon accounting engine built on science, a carbon network of supplier data sources, and a team of climate experts, Normative empowers companies to take control of their emissions. Headquartered in Stockholm, Normative aims to accelerate the transition to net zero by partnering with leading climate change organizations including the UN.


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