Vol. 44 | Vol. 44(1) - January / February 2026 | COLUMN: Sustainabilty

Scope 3 and the chemical industry: a challenge with solutions

by Production

Together for Sustainability (TfS)

ABSTRACT

Together for Sustainability (TfS) is driving practical solutions for Scope 3 emissions in the chemical industry, responding to growing demands for transparency and reduction of GHG emissions. As regulatory and market pressures intensify, TfS enables companies to develop and harness high-quality data and utilises a digital tool – translating technical standards like its Product Carbon Footprint (PCF) Guideline into real-world action. This column highlights how collaboration, standardised methodologies and a digital platform are helping chemical companies embed sustainability across global supply chains, improve emissions management, and accelerate progress towards the 2030 Paris Agreement target.

Increasing demands for transparency on Scope 3 emissions can be daunting – but it doesn’t have to be.
As regulatory frameworks tighten and pressure mounts from investors and customers alike, companies face an urgent need for transparency and robust climate action, with the 2030 Paris Agreement target rapidly approaching.
Sustainable procurement is emerging as a vital lever for reducing Scope 3 emissions, provided companies can harness high-quality data and digital tools to monitor and manage their impact.
Together for Sustainability (TfS), a global initiative uniting 58 leading chemical companies with a combined €800 billion turnover, is driving this agenda by translating technical standards like its Product Carbon Footprint (PCF) Guideline into practical actions that embed sustainability across global supply chains.
Why Scope 3 is difficult and so important
Addressing Scope 3 emissions presents a significant challenge for the chemical industry. Complex, multi-tiered global supply chains, encompassing thousands of suppliers and diverse standards, make data collection and comparability extremely difficult.
Historically, only 30% of companies have tracked these indirect emissions, limiting the sector’s ability to fully understand and manage its climate impact (1).
The dispersed nature of Scope 3 data – spanning raw materials, transportation and product use – exceeds traditional reporting. Suppliers and partners must provide timely, detailed data to enable accurate calculations, and prioritising primary data instead of estimates is critical for credible reporting.
In response, TfS established its Scope 3 GHG emissions programme, providing standardised methodologies and digital tools that enable consistent, transparent and actionable emissions management across the global chemical value chain.
The TfS Scope 3 GHG emissions programme: data and technology driving change
As the chemical industry faces increasing regulatory and market pressure to measure and reduce indirect emissions, the TfS Scope 3 GHG emissions programme is setting new standards for data quality and technological innovation.
At its heart is the PCF Guideline 3.0, updated in 2024 to reflect global best practices (2). Recognised by peers in the chemical industry and beyond for calculating cradle-to-gate emissions, it covers complex topics such as mass balancing, carbon capture and utilisation (CCU), waste management and Scope 3 baseline restatement.
The guideline is open-source, multilingual, TÜV-certified and aligned with leading international frameworks including ISO 14067, the GHG Protocol, WBCSD PACT and Catena-X – ensuring its methodology is credible, consistent and widely interoperable.
The accompanying PCF Data Model 3.1 provides the technical foundation for structuring and exchanging carbon data. By enabling interoperability with global systems, it supports digital data exchange across entire supply chains and eliminates the inefficiencies of manual reporting.
To reinforce credibility, the PCF Verification and PCF Program Certification Framework (v2) introduces a dual system of programme certification and individual PCF verification, conducted exclusively by approved attestation providers.
Completing the suite is the PCF Exchange solution (SiGREEN) (3), a digital platform that allows companies to request, compare and manage verified carbon data across supplier networks.
It provides scalable, auditable data management to help companies meet emerging disclosure requirements such as the Corporate Sustainability Reporting Directive (CSRD). Data sovereignty remains with the company entering the data, ensuring they retain full control over whom they share it with and when.
Available free of charge to TfS members and their partners, the system demonstrates how reliable data and digital technology can together transform emissions management – from fragmented spreadsheets to a trusted, interoperable platform capable of driving genuine Scope 3 progress.
To build the skills needed to make these tools effective, TfS offers the TfS Academy (4). Available to TfS members and their suppliers, the Academy provides practical training and resources to embed sustainability across supply chains.
Through webinars, elearning modules and expert-led sessions, it equips participants with the knowledge and skills to implement tools such as the PCF Guideline and Exchange solution effectively. By fostering capability and collaboration, the Academy helps companies turn standards into action and accelerate Scope 3 progress.
Impact: from transparency to action
PCF calculation and exchange solutions are transforming how the chemical industry approaches Scope 3 emissions. By enabling real-time, standardised carbon data exchange across the value chain, companies can now report more accurately, trace emissions through complex supply networks and prioritise areas with the highest reduction potential.
Adoption of the TfS PCF Guideline and Exchange solution continues to accelerate, with more than 27,000 downloads of the guideline since its launch – a clear signal of growing momentum across the global membership.
Companies leveraging TfS tools and datasets are developing a far clearer understanding of their upstream and downstream emissions. This clarity allows them to pinpoint carbon hotspots, collaborate with suppliers on targeted improvements and track measurable progress towards their climate goals.
The availability of granular, verified data also supports procurement teams in identifying lower-carbon raw materials, an increasingly important consideration as sustainability criteria are embedded into corporate sourcing strategies.
Beyond compliance, trustworthy PCF data equips companies to demonstrate tangible decarbonisation outcomes and avoid the reputational and regulatory risks associated with greenwashing. In turning transparency into action, TfS members are showing how data-driven collaboration can deliver credible, scalable progress towards a low-carbon chemical industry.
Global reach and cross-sector collaboration
To date, TfS’ Scope 3 solutions have gained traction internationally, far beyond the chemical sector.
This cross-industry applicability is helping to establish a common language for carbon accounting and emissions data exchange, accelerating progress towards wider sustainability alignment across value chains.
The PCF Guideline, PCF Data Model, PCF Verification and PCF Program Certification Framework are publicly available and enable adoption of the TfS PCF calculation methodology by suppliers and customers in other industries.
These include pharmaceuticals, automotive and consumer goods – sectors that use chemicals in downstream applications and share similar challenges in managing complex, multi-tiered supply chains.
To advance implementation, TfS operates through regional teams in Asia, North America and Latin America, providing hands-on support for supplier onboarding and capacity building.
Collaboration remains central to the initiative’s success. TfS actively engages with more than 100 associations and sustainability initiatives worldwide, fostering an ecosystem of knowledge sharing and harmonised standards.
The organisation’s achievements have been recognised through formal acknowledgement from 17 cross-sectoral bodies, while more than 20 industry champions now lead the drive to embed TfS’ Scope 3 frameworks across global industries.
This coordinated approach not only amplifies impact but also ensures that sustainability progress is both scalable and inclusive.
Why now: from commitment to action
With the 2030 Paris Agreement target now less than four years away, the need for decisive climate action in the chemical industry has never been more urgent.
Regulatory expectations are tightening; investors are demanding credible proof of progress and competitive advantage increasingly depends on transparency and low-carbon innovation.
Addressing Scope 3 emissions requires shared standards, verified data and digital tools capable of operating across entire global value chains.
TfS launched the Scope 3 GHG emissions programme to make this possible: rigorous, science-based methodologies and a collaborative programme uniting companies, suppliers and partners across sectors.
By joining TfS and adopting its Scope 3 standards, chemical and related industries can move beyond compliance towards genuine transformation – using data and technology not just to measure impact, but to accelerate decarbonisation and build more resilient, transparent and sustainable supply chains. Learn more at (5).
References and notes
  1. A formula to help reduce Scope 3 emissions in the chemical industry. https://www.deloitte.com/us/en/insights/industry/chemicals-and-specialty-materials/reducing-scope-3-emissions-in-chemical-industry.html#endnote-2
  2. The Product Carbon Footprint Guideline. https://www.tfs-initiative.com/pcf-guideline
  3. The Product Carbon Footprint PCF Exchange solution. https://www.tfs-initiative.com/pcf-exchange-solution
  4. TfS Academy. https://www.tfs-initiative.com/tfs-academy
  5. https://www.tfs-initiative.com/how-we-doit/scope-3-ghg-emissions

ABOUT THE AUTHOR

Together for Sustainability (TfS) is a global, procurement-driven initiative created by chemical companies with the goal of assessing, auditing and improving the sustainability practices within their global supply chains. The programme is based on the UN Global Compact and Responsible Care® principles and has grown into a global organisation with regional representation in North and South America and Asia.

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