For most corporates Scope 3 represents 70–95% of total emissions and it sits largely outside direct operational control. To meet SBTi-aligned targets CSOs have discovered that tackling Scope 3 emissions sources is the most important and most challenging topic they face, with many many companies are discovering that their existing plans, focused on supplier engagement, simply don’t add up to 2030.
As a result of SBTi guidance, companies are having to answer harder questions:
❓ How do we reduce Scope 3 emissions before our suppliers fully transform?
❓ How do we show progress that is auditable and repeatable?
❓ How do we hit interim targets without blowing up procurement or cost structures?
While the SBTi guidance doesn’t prescribe specific tools it strongly favours solutions that are:
- In-value-chain
- Measurable against baselines
- Scalable across categories
- Verifiable and auditable
That is why Carbon Intensity (CI) instruments and high-integrity EACs are gaining traction. Because they allow companies to:
- Start reducing Scope 3 now
- Improve the certificates to procurement strategies and investment plans – without disrupting them
- Take actions that are defensible, audit-ready and clearly communicated to boards and stakeholders
As we engage with corporates on the question of how to decarbonise IT procurement and data centre infrastructure investments we increasingly see 2030 plans evolving to look like this:
🔹 Direct operational decarbonisation where possible
🔹 Ongoing supplier engagement and transition plans
🔹 High-integrity EACs to bridge timing and capital gaps
Taking such an approach reduces the pressure on supply chains to self-decarbonise within tight timeframes, overcome infrastructure failures and avoid disrupting long-term supplier partnerships.
🔮 What’s coming next
In Post 4, we’ll look at this shift through a CFO lens, and explain why optionality and liquidity are key criteria for interim target delivery.
Sebastian Foot
Co-founder of Bloom Sustainability Advisors.20+ years sustainable finance experience.
