Scope 3 decarbonisation: Practitioner challenges

This Ramboll report draws on deep interviews with over 30 companies to understand the barriers to effective Scope 3 emissions reduction. It identifies persistent implementation challenges, from poor data visibility and supplier coordination to weak financing and reporting standards. Many companies struggle to move beyond targets to real reductions, especially in complex, global value chains. The report offers priority actions for business and policymakers, including clearer accounting rules, capacity support, financing instruments, and cross-sectoral collaboration to close the action gap on Scope 3.