Scope 3 emissions
How Italy measures and reports value-chain (Scope 3) emissions across 15 categories of the GHG Protocol.
What we cover
Scope 3 inventory covers all 15 GHG Protocol categories with focus on Purchased Goods & Services (Cat. 1), Upstream Transportation (Cat. 4), Use of Sold Products (Cat. 11), and End-of-Life (Cat. 12). Primary data from tier-1 suppliers (cotton mills, dye houses, freight forwarders) and EcoInvent v3.10 for secondary factors.
Methodology
Activity-data approach for Cat. 1 (kg of fabric, litres of dye, kWh of printing energy). Spend-based fallback only for non-material categories. EPD certificates collected for top 20 SKUs (covering 78% of volume). External verification by ERM annually. Aligned with CSRD ESRS E1 disclosure requirements and SBTi FLAG guidance.
Reporting and compliance — Italy
Reporting cadence: annual sustainability disclosure aligned with CSRD/ESRS, GRI Standards, CDP Climate Change. Country-specific compliance for Italy: IVA 22% invoicing context applies to operations; sustainability disclosures published in English and IT. Milano hub serves as primary reporting boundary for Italy.
FAQ
Which categories are material?
Cat. 1 Purchased Goods (≈82% of Scope 3) and Cat. 4 Upstream Transport (≈9%).
Data quality score?
DQR 2.1 average — tier-1 primary data for material categories.
Verification?
ERM Ltd, ISO 14064-3 limited assurance, annually.
Reduction target?
42% absolute Scope 3 reduction by 2030 vs 2023 base year (SBTi-validated).
Reporting?
Annual sustainability report + CDP Climate Change, A- rating last cycle.