📊 Scope 3 Calculator
✓ Quick-Check offers:
- ✓ Materiality assessment Top 15
- ✓ Industry-specific factors
- ✓ CO₂e estimate
- ✓ Implementation roadmap
✗ No substitute for:
- ✗ Full accounting
- ✗S upplier-specific data
- ✗S BTi validation
- ✗ Audit-capable documentation
Step 1: Company data
Step 2: Business model details
Your Scope 3 materiality analysis
Calculation in progress...
Top 5 categories
📊 Download your analysis
Download your complete materiality analysis incl. roadmap as PNG:
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Scope 3 emissions: understanding and managing 84% of your carbon footprint
The Greenhouse Gas Protocol defines 15 categories for Scope 3 emissions. Depending on the industry and business model, these can account for up to 98% of total emissions - yet they are often neglected.
Current developments (as of August 2025)
NEW The Omnibus Directive brings relief: Companies with up to 750 employees can dispense with Scope 3 reporting in 2025-2026.
IMPORTANT Science Based Targets (SBTi) require Scope 3 targets if they account for ≥40% of total emissions - this applies to 96% of all companies.
The materiality calculator: your scope 3 hotspots in 5 minutes
My quick check identifies the key Scope 3 categories for your company - industry-specific and CSRD-oriented.
✅ What the calculator does:
- Materiality matrix: Visualization of all 15 categories according to relevance and influenceability
- Industry-specific weighting: Automatic adjustment based on over 1,000 company analyses
- CO₂e estimates: First order of magnitude of your Scope 3 emissions
- Supplier prioritization: Identification of critical suppliers for your engagement program
- CSRD readiness check: Gap analysis on the ESRS E1 requirements
⚠️ Important note:
The quick check is an initial guide and does not replace a full carbon footprint according to the GHG Protocol Standard or auditable CSRD reporting.
The 15 Scope 3 categories: Where do your emissions originate?
Upstream emissions (upstream)
These categories include all emissions that occur before your own value creation:
📦 Category 1: Purchased goods & services
Often the largest single category (30-60% of Scope 3 emissions)
- Raw materials and intermediate products
- External services
- Packaging material
🏭 Category 2: Capital goods
Investments with long-term use
- Machinery and equipment
- Buildings and infrastructure
- IT equipment
⚡ Category 3: Fuel & energy-related
Upstream chains of scope 1 & 2 emissions
- Extraction and refining
- Electricity grid losses
- Transportation of fuels
🚚 Category 4-8: Transportation, waste & mobility
Operational emissions of the value chain
- Inbound logistics (cat. 4)
- Waste disposal (cat. 5)
- Business travel & commuting (cat. 6-7)
Downstream emissions (downstream)
These categories relate to emissions after the sale of your products:
🔌 Category 11: Use of sold products
Critical for energy-consuming products
- Automotive: 75% of total emissions
- Electronics: electricity consumption over lifetime
- Machinery: Operating emissions
💰 Category 15: Investments
Dominated by financial service providers
- Up to 70% for banks & insurance companies
- Financed issues
- Portfolio footprint
♻️ Category 12: End-of-life
Disposal and recycling
- Landfilling vs. incineration
- Recycling rates
- Circular economy potentials
🏪 Other downstream categories
Relevant depending on the business model
- Distribution (cat. 9)
- Further processing (cat. 10)
- Franchises & leasing (cat. 13-14)
Sector-specific emission priorities
The materiality of the Scope 3 categories varies greatly by industry. Here are the most important benchmarks:
| Industry | Top 3 categories | Scope 3 share |
|---|---|---|
| Automotive industry | Cat. 11 (75%), Cat. 1 (19%), Cat. 4 (3%) | 98% |
| Financial services | Cat. 15 (70%), Cat. 1 (10%), Cat. 6-7 (13%) | 95% |
| Manufacturing | Cat. 1 (45%), Cat. 4 (12%), Cat. 2 (10%) | 85% |
| Steel industry | Cat. 1 (60%), Cat. 10-11 (25%), Cat. 3 (8%) | 92% |
| IT & Software | Cat. 1 (40%), Cat. 11 (35%), Cat. 6-7 (15%) | 80% |
| Trade & Retail | Cat. 1 (55%), Cat. 4&9 (20%), Cat. 11 (10%) | 88% |
How the materiality check works: 4 simple steps
Basic data
Enter industry, company size, turnover and business model for the industry-specific preliminary assessment.
Duration: 2 minutes
Category check
Quick yes/no questions on all 15 Scope 3 categories - automatically adapted to your industry.
Duration: 2 minutes
Data quality
Optional: Enter initial activity data or expenditure for more accurate estimates.
Duration: 3 minutes
Result & Roadmap
Materiality matrix, CO₂e estimates and specific recommendations for action as a PNG download.
Available immediately
From materiality analysis to implementation
The calculator is your starting point for systematic Scope 3 management. The results will help you with:
📊 Strategic prioritization
- Focus on the top 3-5 categories
- Quick wins vs. long-term measures
- Optimize resource allocation
🤝 Supplier engagement
- Identify top 20% suppliers
- Develop data collection templates
- Collaborative reduction programs
🎯 Science Based Targets
- Define Scope 3 targets
- Ensure SBTi compliance
- 1.5°C pathway alignment
📈 CSRD reporting
- Fulfill ESRS E1 requirements
- Improve data quality step by step
- Audit-ready documentation
⚠️ Important limitations of the calculator
- No full accounting: Estimated values are based on industry benchmarks, not on your specific data
- No SBTi validation: For official Science Based Targets you need a detailed survey
- No audit-ready reporting: CSRD requires verified primary data and external audit
- No API integration: Manual data entry instead of automatic ERP connection
Frequently asked questions
What exactly are Scope 3 emissions?
Scope 3 includes all indirect greenhouse gas emissions that arise in the upstream and downstream value chain. In contrast to Scope 1 (direct emissions) and Scope 2 (purchased energy), you only have an indirect influence with Scope 3, but they account for an average of 84% of the total carbon footprint.
As an SME, do we also have to report Scope 3?
That depends on various factors: Listed SMEs must report according to CSRD from 2026. Non-listed SMEs are only affected if they are part of the supply chain of larger companies or wish to voluntarily set science-based targets. The Omnibus Directive provides relief for companies with up to 750 employees.
How accurate are the Calculator's estimates?
The calculator uses validated industry benchmarks and emission factors for a first order of magnitude. The accuracy is typically ±30-40%. However, for CSRD-compliant reports or SBTi validation, you will need specific primary data with higher accuracy.
What data do I need for a complete Scope 3 balance sheet?
This varies depending on the category: For category 1, you need purchasing data and supplier emission factors. For category 11, the usage data of your products. For category 6-7, travel and commuting data. The calculator helps you to understand which data is a priority for your company.
How long does a complete Scope 3 survey take?
The initial survey typically takes 3-6 months for medium-sized companies and up to 12 months for large corporations. The biggest challenges are data availability from suppliers and the establishment of continuous data collection processes. Our quick check gives you an initial orientation in 10 minutes.
Ready for your Scope 3 materiality analysis?
Identify your emission hotspots in just 10 minutes
Understanding climate risks together - and taking action
Whether regulatory requirements or strategic resilience: I can support you with a sound climate risk analysis and the implementation of suitable measures for your company.
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