Short answer
A Scope 3 evidence pack is the documented trail that proves your value chain numbers are sound. It is what assurance partners and the SBTi want to see.
What it contains
Supplier specific emissions with source links, secondary data with documented methods, category mix, version log, and notes on any material changes year on year.
Why it matters
It turns a Scope 3 number into a defensible answer. It also makes year on year reporting and assurance much easier.
How this applies to your company
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What is Scope 3 assurance?
Scope 3 assurance is an independent check on how your value chain emissions were calculated, where the data came from, and whether the methodology is sound.
What is supplier specific emissions data?
Supplier specific emissions data is emissions information sourced from a named supplier rather than estimated from spend. SBTi v2 expects more of it.
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