Preparing for Scope 3 Emissions Disclosure with Defensible and Decision-ready Data

Under the Australian Sustainability Reporting Standards (specifically AASB S2), organisations are expected to disclose Scope 3 emissions in their second year of reporting.

For many organisations, Scope 3 emissions represent the largest share of overall climate impact. Unlike Scope 1 and 2 emissions, which are tied to a company’s direct operations and energy use, Scope 3 emissions sit across the value chain and rely on data that is often held outside the organisation. This makes Scope 3 inherently more complex to measure, manage and explain.

This webinar will walk through a practical framework for Scope 3 emissions disclosure. Its aim is to demystify what is often perceived as the most complex part of climate reporting and break it down into a structured, manageable approach that organisations can implement today and strengthen year on year. The session will show how to simplify decision-making, focus effort where it matters most, and establish repeatable, explainable processes without relying on heavy manual effort, bespoke internal systems or deep specialist expertise.

While Scope 3 reporting is complex, it is also where organisations have the greatest opportunity to influence real-world outcomes and differentiate themselves as strategic leaders in climate and sustainability. Starting early enables teams to put the right systems, governance and supplier engagement strategies in place, and to manage emissions reporting with discipline rather than relying on reactive, ad hoc efforts. When done well, this approach supports stronger supplier relationships, improved resilience, better cost and risk visibility, and more confident strategic decision-making.

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What we’ll cover

• What is required for Scope 3 emissions disclosure and how this applies from an entity’s second year of reporting
• Fair Supply’s practical 5-step framework for building a compliant Scope 3 emissions inventory
• Practical approaches for Scope 3 data sourcing and management
• Laying the foundations for stronger supplier engagement on emissions, improved data quality and continuous improvement over time

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Who this session is for

This session is designed for finance, sustainability, risk and compliance, and procurement teams responsible for climate-related financial disclosures under the Australian Sustainability Reporting Standards.

It is particularly relevant for Group 2 and Group 3 entities, who are not yet required to disclose Scope 3 emissions, but need to begin laying the foundations in 2026 to support mandatory Scope 3 reporting in 2027 and 2028 respectively. Given the complexity of Scope 3 data, systems and supplier engagement, early preparation is critical.

The session will also be valuable for Group 1 entities looking to strengthen the quality, consistency and governance of their Scope 3 disclosures over time.

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Can’t attend live?

Register anyway and we’ll send you the recording and resources after the session.