Guide

Building an assurance ready Scope 3 evidence pack

A practical view of the evidence pack SBTi v2 and your assurance provider actually want to see, and how to build one without a separate project.

The shape of an evidence pack

An evidence pack is the working record behind your Scope 3 numbers. It includes source documents, the method used for each calculation, version history, assurance signals from the underlying data, and a clear record of any estimation or proxy data.

The goal is simple. Any number in the report can be traced back to a source and a method, in minutes, by someone who was not in the original meeting.

From audit ping pong to traceable answers

Old way

Reports built from emails, attachments and tribal knowledge, followed by weeks of back and forth at audit.

New way

Numbers tied to source documents and method notes from the start, with assurance signals captured alongside the data.

What to capture for every Scope 3 category

  • Source document and date.
  • Method and emission factors used.
  • Coverage of the category and any known gaps.
  • Assurance signals from the supplier or source.
  • Version history and change notes.

Frequently asked questions

What goes into a Scope 3 evidence pack?+

Source documents per supplier and category, the method used for each calculation, version history, assurance signals, and a clear record of any estimation or proxy data.

How is this different from a normal reporting deck?+

A reporting deck shows the answer. An evidence pack shows how you got there, so any number can be traced back to a source and a method.

How do we make supplier data assurance ready?+

Capture provenance and assurance signals alongside the number, and prefer verified sources to one off survey responses. Where you use secondary data, document the method.

Does this need a separate tool?+

Not necessarily. Many teams start with structured folders and a simple inventory. The benefit of a platform comes when the supplier base is large or the audit cycle is tight.

Free diagnostic

See how SBTi v2 affects your company

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

Start the checker