Guide

Assurance ready Scope 3 data for SBTi v2

Assurance providers want source links, traceable methodology and version history. Here is what an assurance ready Scope 3 dataset looks like, and the practical checklist to build one.

What assurance ready means

Source linked supplier numbers, documented methodology, version history and a clear log of what changed year on year. It is not about a single perfect number. It is about a defensible story behind every material category.

Why supplier data needs source links

Old way

Supplier emissions saved in scattered PDFs and emails, with no easy way to point at the source.

New way

Every material supplier number traceable to a public disclosure or supplier supplied document, with version notes.

Evidence pack checklist

  1. Top suppliers behind your largest Scope 3 categories.
  2. Source linked supplier specific emissions where available.
  3. Verified secondary data with documented method for the gaps.
  4. Methodology notes and any material assumption changes.
  5. Version log covering inventory and supplier dataset updates.
  6. Cross references to your transition plan and procurement actions.

Methodology and version log

Treat methodology and the version log as living documents. Stakeholders and assurance providers want to understand what changed between years and why. A short note alongside each material change avoids long conversations later.

Assurance gaps to close first

  • Top categories sitting on spend based data with no supplier specific overlay.
  • Material numbers without a clear source link.
  • Methodology changes documented in email rather than in the evidence pack.

Frequently asked questions

What does assurance ready mean for Scope 3?+

Source linked numbers, documented methodology, version history and a clear audit trail. The aim is a defensible Scope 3 story for an independent reviewer.

Do we need a Scope 3 evidence pack?+

Most Category A companies will benefit from one. It turns scattered supplier data and PDFs into a single source of truth that supports assurance and reporting.

How do we close assurance gaps?+

Identify the categories where evidence is thinnest, upgrade supplier specific data first, and document method choices alongside any year on year changes.

Free diagnostic

See how SBTi v2 affects your company

Five minutes. Four scores. A personalised action plan with owners and timing.

Start the checker