Scope 3 is where carbon accounting gets hard. Activity data sits in supplier emails, procurement spreadsheets, and invoices. The GHG Protocol Scope 3 Standard covers 15 categories with radically different data collection patterns. SEC Climate, CSRD, and SB 253 all require material Scope 3 disclosure by category.
The tier progression
- Spend-based: multiply supplier spend by industry EEIO coefficient. Broad coverage, low accuracy. Good starting point.
- Activity-based: multiply a physical quantity (kWh, tonne-km, kg shipped) by a published factor. Better accuracy than spend-based.
- Supplier-specific: use primary data provided by the supplier. Highest accuracy; required for material categories under reasonable assurance.
What OffGridFlow gives you
- CSV and SAP/ERP connectors to ingest procurement, logistics, and travel data
- Per-category calculation methods across all 15 categories
- PCAF tier tagging for Investment category (financed emissions)
- Supplier-request templates to collect primary data from your vendors
- Year-over-year tier progression view so you can demonstrate data quality improvement