1. TOP
  2. 旧TCFDコンソーシアムの公開刊行物
  3. The "Scope 3 Guidebook" has been published.

News & Events

27 March 2026

The "Scope 3 Guidebook" has been published.

In IFRS S2 "Climate-related Disclosures" and "Sustainability Disclosure Thematic Standard No. 2: Climate-related Disclosure Standards," the disclosure of Scope 3 emissions is now required in the same manner as Scope 1 and 2 emissions. Additionally, the disclosure and reduction of Scope 3 emissions have increasingly been incorporated into various private environmental initiatives.

As the number of situations requiring the disclosure of Scope 3 emissions in disclosure regulations and environmental initiative activities continues to grow, there are voices from the field of disclosure and utilization that, while acknowledging a certain significance in the calculation and utilization of Scope 3 emissions, business companies have raised concerns about the cost burden associated with calculation and disclosure and the limitations of reduction through their own efforts, and investors have noted that they have not been able to sufficiently utilize information on Scope 3 emissions for investment decisions.

This guidebook, based on the understanding that behind the growing attention to Scope 3 emissions there are expectations for efforts to reduce GHG emissions across the entire value chain, examines how the disclosure of Scope 3 emissions can be utilized, and compiles approaches to Scope 3 that do not impose excessive burdens on business companies while remaining useful for investors. In addition to Scope 3, this guidebook also covers indicators other than Scope 3 emissions that are considered effective as value chain-related information (product carbon footprint, avoided emissions, and actual emission reductions). Furthermore, for industries that tend to have a high proportion of Scope 3 emissions (automobiles, electronics, real estate, retail, food, and trading companies), the guidebook addresses emission trends and issues and initiatives related to key emission categories.

Additionally, for these industries, examples of disclosures regarding Scope 3 emissions, strategies and reduction efforts for value chain emission reductions, and initiatives beyond Scope 3 such as avoided emissions have been compiled as a separate case study collection based on hearings with investors.

It is hoped that this guidebook will deepen the understanding and discussion between business companies and investors regarding the disclosure of reduction efforts across the value chain, ultimately leading to the evaluation of GX products and the creation of markets in the future.