Cut the carbon, not the business

While Scope 3 emissions typically account for more than 70% of a company’s total carbon footprint, they remain the least controlled and the hardest to reduce. According to the Carbon Disclosure Project (CDP), only 41% of companies that disclose Scope 3 emissions have a decarbonisation target in place – and fewer still have a viable plan to meet it.

Companies struggle to decarbonise Scope 3 for one main reason: they do not tie emissions cuts to the financial and operational realities of their business. If your roadmap does not reflect how your business runs – or what it can realistically spend – then decarbonisation is just wishful thinking.

The need for a different approach

Scope 3 emissions cover all indirect emissions across your value chain – from the goods you buy to end-of-life product treatment. Unlike Scope 1 and 2, which relate to your own operations and energy use, cutting Scope 3 emissions relies heavily on your suppliers, customers, and partners.

That makes them difficult to measure – and even harder to manage. Yet many companies still lean on vague ambitions or generic supplier engagement programmes that lack real bite. What is needed now is a roadmap that goes beyond good intentions: one that is actionable and firmly grounded in how the business actually works. 

The three-dimensional decarbonisation roadmap

To make Scope 3 decarbonisation both credible and doable, companies need to stop treating it as a separate sustainability project and start embedding it into the way the business actually runs. That means building a roadmap around three interconnected dimensions: climate impact, financial reality, and operational execution. When tackled together, these can lay the groundwork for real, lasting change.

1. Climate impact: Understanding the source of the problem
   The first step in decarbonising Scope 3 is building a clear picture of where emissions come from across your value chain. That means mapping categories like purchased goods and services, capital goods, transport, and product use. Many companies start with spend-based estimates to get a rough overview, then refine their data over time using more accurate, activity-based inputs. This progression generates insight and is key to figuring out where action will make the biggest difference. 
   
   Getting this right matters. Data is the compass for your roadmap – and without a clear view of your emission hotspots, you risk pouring effort into the wrong places and missing the real opportunities to reduce.
   
   
2. Financial reality: Making the roadmap investable
   Decarbonising Scope 3 must make financial sense. Every initiative – from switching materials to transforming supply chains – carries a cost or might open a potential commercial opportunity. Understanding these financial implications is essential for turning ambition into execution. 
   
   Companies need to understand how decarbonisation will affect capex, opex, and margins – while also identifying where emissions reductions can go hand in hand with cost savings. But just as crucial is factoring in the cost of doing nothing. Regulatory pressure is ramping up fast. The EU’s Carbon Border Adjustment Mechanism (CBAM), national carbon taxes, and expanding emissions trading schemes are all set to drive up the cost of carbon-intensive imports and operations. For companies that delay action, these changes will hit the bottom line. 
   
   At the same time, businesses need to look ahead and secure access to low-carbon alternatives. In markets where sustainable materials or inputs are in short supply, this may mean investing early, locking in long-term contracts, or forming strategic partnerships.
   
   A credible roadmap balances ambition with financial sense. Managing costs is just one part – staying ahead of regulations, protecting margins, and positioning the business for success in a low-carbon economy are equally crucial.
   
   
3. Operational execution: Embedding decarbonisation in daily business
   The third step on the roadmap is about making decarbonisation part of how the business operates – without compromising its ability to perform. Scope 3 reductions often rely on external partners such as suppliers, logistics providers, and manufacturers. But success ultimately depends on how well these efforts are integrated into the company’s internal, day-to-day operations.
   
   This means designing the roadmap to support existing workflows, rather than disrupting them. Procurement teams, for example, need tools and criteria that make it easy to prioritise low-carbon suppliers – without slowing down sourcing. For product development and logistics, emissions reduction needs to become business as usual, not a parallel track or an added burden. Wherever possible, decarbonisation efforts should support broader goals like efficiency, resilience, and quality, aligning seamlessly with how the business operates.
   
   Operational execution is where the roadmap either gains traction – or falls flat. If emissions reduction is seen as a separate agenda, it is much more likely to slip down the priority list. But when the roadmap is built to support core operations rather than disrupt them, it becomes not just actionable, but durable. In the end, a credible plan needs to prove its worth by helping the business run better while cutting emissions.

No roadmap without alignment

These three dimensions are not standalone pillars but deeply interconnected and mutually reinforcing. High-quality emissions data helps pinpoint the most financially viable opportunities. Financial modelling shows which operational changes to prioritise. And real-world execution feeds back into a sharper understanding of both costs and emissions. 

Most importantly, each dimension is a prerequisite for the others to work. Weak emissions data leaves your financial model resting on shaky assumptions. A solid financial case will not deliver results if operational teams are not on board. And even the best operational plans will not get off the ground without a clear business case to back investment.

This interdependency is what gives the roadmap its strength. It does not just suggest a direction – it defines the structure, steps, and relationships needed to move forward with confidence. When emissions, finances, and operations are aligned, companies stop playing defence and start creating long-term value by making decarbonisation a core part of their strategy. 

Putting the roadmap to work through change management

A well-crafted Scope 3 decarbonisation roadmap is essential, but by itself, it is not sufficient. Without a strong change management setup, even the most ambitious plans risk stalling in PowerPoint. Driving real emissions reductions requires organisational ownership, cross-functional collaboration, and the ability to embed new behaviours and priorities across teams. Put another way: change management is what ensures the roadmap moves off the page and into practice.

Decarbonising Scope 3 is about more than cutting emissions; it is about rethinking how your business collaborates, buys, builds, and operates. It demands a roadmap grounded not just in climate ambition, but in operational feasibility and financial realism, supported by the leadership and structures needed to drive sustained action.

The good news? You do not need to have all the answers on day one. What matters is starting deliberately, transparently, and with the understanding that sustainability is no longer a side agenda, but a core business decision.

And the time to act is now. Because in the end, the real question is not just how to reduce Scope 3 – it is whether your business can afford not to.