Scope 3 Governance Framework

Developed by practitioners, for practitioners

Reducing scope 3 greenhouse gas (GHG) emissions is one of the most complex challenges organizations face in their climate journey. Progress depends on coordination across functions, geographies, and supplier relationships that no single team can manage alone. Organizations that make sustained progress on scope 3 share a common foundation: internal governance that supports it. The right functions are engaged, decisions are made at the appropriate level, and accountability holds even as priorities shift. It is the difference between an organization that can act on scope 3 consistently, and one that depends on the right individual being in the room. This framework was developed to help organizations build that foundation.

The framework draws on the experience of over 100 practitioners across sectors, geographies, and organizational contexts, convened through the Scope 3 Peer Group (S3PG) Governance Working Group. Together, they examined what it takes to build the alignment, engagement, and accountability structures that turn scope 3 commitments into coordinated action. The result is grounded in real-world governance challenges at every stage of the scope 3 journey, useful for organizations just beginning their work as well as those pursuing ambitious, established targets.

Created in partnership by Impact Pathways and the Scope 3 Peer Group

Practitioners can expect:

• A clearer picture of where to focus governance efforts
• Practical tools for navigating difficult cross-functional conversations
• A stronger value case for securing buy-in from key stakeholders

Targets alone don’t reduce emissions, people do, and people make better decisions with clear ownership, practical tools, and the support to work across functions. When governance is done well, scope 3 stops being a reporting exercise and becomes part of how an organization operates, with clear ownership, the right people at the table, and commitments translating into measurable progress.

Let us know what you think! Reach out to info@impactpathways.com to share feedback or get support.