Talking GHG: Practical insights on measuring scope 3 emissions

In the sixth episode of our GHG miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we conclude our discussion on step 4: measure greenhouse gas emissions with scope 3 emissions. Host Heather Horn is joined again by Marcin Olewinski, an Assurance partner, and Chris Ostermann, a director in PwC’s Sustainability Services Group, to provide an introduction to scope 3 emissions, including an overview of their 15 categories downstream and upstream as well as the complexities in measuring these emissions. They share practical advice for measuring these emissions, which often yield more challenges than scope 1 and scope 2. In this episode, we discuss: 01:54 – Scope 3 emissions and their related upstream and downstream categories 10:49 – Double counting scope 3 emissions and its impact on greenhouse gas emissions reporting 15: 33 – The measurement requirements of scope 3 emissions, including ESRS and ISSB frameworks 25:01 – Where to start when gathering data for key assumptions in the measurement of scope 3 emissions 35:09 – Time boundaries for applicable scope 3 categories 38:53 – Deciding where to prioritize efforts on scope 3 measurement For more information on GHG emissions reporting, including scope 3 emissions discussed in today’s episode, check out Chapter 7: Greenhouse gas emissions reporting in PwC’s global Sustainability reporting guide. And to catch up on the GHG miniseries, listen to the first four episodes below. Talking GHG: Reporting requirements for greenhouse gas emissions Talking GHG: How organizational boundaries shape reporting Talking GHG: Determining operational boundaries Talking GHG: Practical insights on measuring scope 1 emissions Talking GHG: Practical insights on measuring scope 2 emissions Marcin Olewinksi is a PwC Assurance practice partner , with over 20 years of experience bringing valued perspectives and insights to large clients in the energy sector. Additionally, he’s focused extensively within PwC’s National Office on greenhouse gas emissions and sustainability reporting and leads PwC’s global technical working group focused on GHG. Chris Ostermann is a director in PwC’s Sustainability Services Group working on sustainability and ESG matters with companies across multiple sectors. He focuses on helping clients understand their most significant sustainability/ESG impacts, develop strategies to address those impacts, execute those strategies and communicate progress to investors and other stakeholders. Heather Horn Transcripts available upon request for individuals who may need a disability-related accommodation. Please send requests to us_podcast@pwc.com . Did you enjoy this episode? Text us your thoughts and be sure to include the episode name.