Category-specific benchmarking of Scope 3 emissions for corporate clusters

Although the majority of corporate emissions is assigned to the upstream and downstream value chain (Scope 3) rather than to direct emissions (Scope 1) and emissions from energy purchases (Scope 2), Scope 3 data are often insufficient, and their collection is complex due to many reference variables. Therefore, Scope 3 reporting by more than 4000 companies worldwide in 2022 is examined using data from the CDP (formerly Carbon Disclosure Project). All fifteen categories of this Scope as defined by the Greenhouse Gas Protocol are considered. To enhance the benchmarking results, corporate clusters based on size and industry are built after analyzing which factors significantly influence Scope 3.

Based on the results, a benchmarking for the emissions per yearly turnover is carried out and examined on five case studies. As the manufacturing industry comprises various subindustries ranging from plastics to automotive, the cluster consisting big enterprises is further subdivided. Based on two case studies, it is possible to demonstrate that emission hotspots may be situated in diverse categories although companies belong to the same cluster. Companies can use the results for an initial estimation of category-specific Scope 3 emissions, e.g., regarding their sustainability reporting. The novelty of this work is a category-specific benchmarking of Scope 3 emissions considering corporate clusters based on companies worldwide and considering industry and size.