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Scope 3 carbon footprint: measuring emissions that are not yours but still count

Calculating the scope 3 emissions of a food company — those generated outside the plant but inside its value chain
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  • Scope 3 carbon footprint: measuring emissions that are not yours but still count
  • 1 September 2026 by
    Scope 3 carbon footprint: measuring emissions that are not yours but still count
    Marc Oliva Carbonell

    auma calculated the scope 3 carbon footprint of a food company: the emissions that come neither from its stacks nor its meters, but which its activity drives across the whole value chain — and which customers and regulation now ask for.

    Scope 3
    emissions category
    Value chain
    calculation boundary
    2023
    year of the study

    Project overview

    ClientFood company (confidential)
    MarketIndustry · Corporate
    Practice areaClimate change
    LocationBarcelona area (Spain)
    ServicesScope 3 carbon footprint calculation
    Year2023

    The challenge

    For most product companies, scope 3 holds the bulk of the footprint. It is also the hardest to calculate:

    • Third-party data: it depends on suppliers, hauliers and distributors with very uneven maturity and information.
    • Many categories: purchasing, transport, packaging, waste, travel, and product use and end of life.
    • Risk of an empty number: a calculation built only on generic factors yields a figure but supports no reduction.

    The auma solution

    The calculation was designed so each category says something actionable:

    • Definition of the scope 3 categories relevant to the business, ruling out the irrelevant ones on stated grounds.
    • Primary data collected where there is decision-making leverage, recognised factors where there is not.
    • Analysis of each category's relative weight to identify where the company can genuinely influence outcomes.

    The result

    • A documented scope 3 inventory with traceable methodology and sources by category.
    • A clear view of which purchasing and logistics decisions actually move the footprint.
    • A basis ready for customer requirements and sustainability reporting.
    Scope 3 is uncomfortable because it measures what you do not fully control. But that is exactly where a product company's footprint mostly sits.

    Frequently asked questions

    What are scope 3 emissions?

    Indirect value chain emissions that come neither from an organisation's own sources (scope 1) nor from the energy it buys (scope 2): purchased goods and services, transport, packaging, waste, travel, and product use and end of life.

    Why is scope 3 said to be the largest?

    Because in product, retail and service companies most of the impact is generated upstream and downstream of their own activity. In many sectors it far exceeds scopes 1 and 2 combined.

    How do you get reliable supplier data?

    By combining primary data from strategic suppliers with recognised emission factors for the rest, and improving quality year on year. In corporate transactions this information forms part of environmental and ESG due diligence.

    Are your customers already asking for scope 3 data?

    We calculate your value chain footprint with data you can actually decide on.

    Let's talk about your project
    in Success stories
    # Climate change Corporate & Finance Industry
    Scope 3 carbon footprint: measuring emissions that are not yours but still count
    Marc Oliva Carbonell 1 September 2026
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    Climate change Corporate & Finance Industry
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