Understanding Scope 3: The Hidden Driver of IT Emissions
15 December 2025
In the journey towards digital sustainability, organisations often focus on the emissions they can see – energy use in buildings or company vehicles. Yet the majority of an organisation’s carbon footprint lies hidden in its value chain, in what is known as Scope 3 emissions. For many public sector and corporate organisations, Scope 3 can account for between 30 and 95 per cent of total greenhouse gas emissions. In the context of IT, Scope 3 is a critical area for action yet is often overlooked.
Understanding Scope 3 is not just about compliance; it is about uncovering opportunities to reduce costs, minimise waste, and demonstrate genuine environmental leadership. For a detailed guide, explore our Scope 3 primer.
What is Scope 3?
Scope 3, as defined by the Greenhouse Gas Protocol (GHG Protocol), covers all indirect emissions that occur in an organisation’s value chain, excluding those captured in Scope 2. While Scope 1 covers direct emissions from company operations, and Scope 2 covers indirect emissions from purchased energy, Scope 3 captures the broader impact of organisational activity, including 15 indirect upstream and downstream emissions categories. For IT, Purchased Goods and Services (Category 1) is a major contributor, with Capital Goods (Category 2) and Leased Assets (Category 8) also contributing to the organisation’s indirect carbon emissions.
Scope 3, therefore, reflects the full lifecycle of products and services, from manufacturing to end-of-life. In IT, this includes device production, transportation, daily energy consumption, and equipment disposal. Measuring these emissions is essential to understanding the true environmental impact of digital operations.
How Scope 3 is Measured
Carbon dioxide equivalent (CO₂e) provides a standard metric for comparing emissions across different greenhouse gases. Under the GHG Protocol, the best practice is to use the highest quality, most granular data available.
For ICT assets, this typically involves:
- Manufacturer model-level data, such as Product Carbon Footprints (PCF), Lifecycle Assessments (LCA), and Environmental Product Declarations (EPD)
- Hybrid or proxy data where manufacturer data is not available, combining supplier-specific information, independent methodologies, or industry averages
- Actual energy consumption for Scope 2 emissions, converted to CO₂e using standard conversion factors such as the UK Government STAR algorithm or International Energy Agency (IEA) metrics
By combining these sources, organisations can track emissions across the full lifecycle: manufacturing, transport, in-life energy use, and end-of-life. This enables informed decisions around procurement, asset retention, and responsible disposal. Even if perfect data is not available, using consistent, reliable metrics allows for actionable reductions over time.
Why Scope 3 Matters
The scale of Scope 3 makes it impossible to ignore. Measuring and managing these emissions delivers tangible benefits across the Triple Bottom Line:
- Environmental: Reducing carbon emissions and e-waste contributes to a cleaner, more sustainable future
- Social: Responsible disposal and energy-efficient practices have positive societal impacts
- Economic: Optimising asset lifecycles and purchasing greener IT can reduce costs and improve efficiency
Without accurate Scope 3 measurement, organisations risk incomplete sustainability strategies, regulatory non-compliance, and reputational exposure. Conversely, understanding Scope 3 empowers teams to take meaningful action, embed sustainability into decision-making, and drive long-term impact.
Conclusion
Scope 3 emissions are the hidden driver of an organisation’s carbon footprint, particularly in IT. Measuring them is the first step towards responsible digital sustainability, enabling organisations to make informed decisions, reduce waste and costs, and achieve measurable carbon reductions.
Action does not require perfect data. By starting with available information and improving granularity over time, organisations can begin to see meaningful outcomes for the environment, society, and their bottom line.
Explore your IT sustainability journey with KA2. Schedule a short, no-obligation session with our consultants to discuss your IT carbon footprint, lifecycle strategy, or digital sustainability priorities.
