Scope 3 Is Not Primarily a Reporting Problem. It Is a Supply Chain Data Problem

Executive thesis. Scope 3 is fundamentally a supply-chain data architecture problem. Credibility depends on boundaries, activity data, factor governance, allocation, lineage, and explicit uncertainty—not on a more polished reporting layer.
The hardest part is evidence
Scope 3 reporting is often described as a carbon-accounting challenge, but much of the difficulty is more fundamental: obtaining reliable activity data across suppliers, carriers, products, facilities, and other parts of the