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Scope 3 emissions, the indirect emissions across your value chain, are often the largest part of a company's carbon footprint and the hardest to measure, because the data sits with many departments, suppliers and partners. GreenCo's Scope 3 emissions advisory helps Hong Kong companies build a reliable inventory, disclose it with confidence and find real reduction opportunities.
Why Scope 3 Matters in Hong Kong Now
- LargeCap issuers (Hang Seng Composite LargeCap Index constituents) must disclose Scope 3 emissions under Part D of HKEX Appendix C2 for financial years beginning on or after 1 January 2026.
- Other Main Board issuers report Scope 3 on a comply-or-explain basis, and investors increasingly ask why it is missing.
- Suppliers to listed and multinational groups are asked for their own emissions data, because it forms part of their customers' Scope 3 inventories.
- IFRS S2 and HKFRS S2 expect Scope 3 disclosure, with Hong Kong's roadmap pointing to full adoption by 2028.
The 15 Scope 3 Categories
Upstream (1–8): purchased goods and services; capital goods; fuel- and energy-related activities; upstream transportation and distribution; waste generated in operations; business travel; employee commuting; upstream leased assets.
Downstream (9–15): downstream transportation and distribution; processing of sold products; use of sold products; end-of-life treatment of sold products; downstream leased assets; franchises; investments.
Not every category applies to every business. What matters is a documented screening that explains which categories are relevant and why.
Our Four-Step Scope 3 Approach
- Screening and planning – identify relevant categories, set organisational and value chain boundaries, and prioritise the most material sources.
- Data collection and supplier engagement – structured templates for internal teams and suppliers, with coordinated information requests and data-quality improvement.
- Calculation and analysis – GHG Protocol methods using activity data, emission factors and documented estimates where primary data is not available, plus hotspot analysis.
- Reporting and improvement – disclosure for your ESG report, a data-quality assessment and a plan to increase primary data coverage year on year.
What You Receive
- Scope 3 screening results and boundary documentation.
- Category-level emissions with methods, emission factor sources and assumptions recorded.
- Emission hotspots and data-quality evaluation.
- Disclosure wording for HKEX, IFRS S2 and GRI reporting.
- Assurance-ready workpapers and a roadmap for supplier engagement and decarbonisation.
Why Companies Choose GreenCo
- A strong team with outstanding international credentials – FCPA, CFA, FRM, Certified ESG Analyst (CESGA) and GRI Certified Sustainability Professional qualifications across our consultants.
- Solid international exposure – Scope 3 figures are scrutinised by investors and international customers deciding whether to invest or do business with you. We apply the GHG Protocol the way international readers expect.
- Senior members closely monitor every project – key judgements on boundaries, exclusions and estimates are reviewed by experienced professionals, and your concerns are addressed directly.
- Calculated and reviewed by consultants – no black-box numbers; every figure can be traced to its source.
Related reading: How to Evaluate Scope 3 Disclosure Quality · Decarbonisation Roadmap and Science-Based Targets · GreenCo's 10 ESG Services in Hong Kong
繁體中文版：香港範圍三溫室氣體排放顧問服務
範圍三排放是企業價值鏈上的間接排放，往往佔碳足跡的最大部分，亦最難計量，因為相關數據分散於不同部門、供應商及合作夥伴。勤創永續 GreenCo 的範圍三排放顧問服務，協助香港企業建立可靠的排放清單、有信心地作出披露，並找出真正的減排機會。
為何範圍三在香港日益重要
- 大型股發行人（恒生綜合大型股指數成分股）須於 2026 年 1 月 1 日或之後開始的財政年度起，按港交所附錄C2 D 部披露範圍三排放。
- 其他主板發行人就範圍三採「不遵守就解釋」方式，而投資者越來越多追問為何未有披露。
- 上市及跨國集團的供應商會被要求提供自身排放數據，因為這些數據構成客戶範圍三清單的一部分。
- IFRS S2 及 HKFRS S2 均期望披露範圍三，而香港路線圖訂明最遲於 2028 年全面採用。
範圍三的十五個類別
上游（類別 1–8）：外購商品及服務；資本貨物；燃料及能源相關活動；上游運輸及配送；營運產生的廢棄物；商務差旅；員工通勤；上游租賃資產。
下游（類別 9–15）：下游運輸及配送；售出產品的加工；售出產品的使用；售出產品的報廢處理；下游租賃資產；特許經營；投資。
並非每個類別都適用於所有企業。關鍵在於有書面記錄的篩選分析，說明哪些類別相關及其原因。
我們的四步範圍三方法
- 篩選及規劃——識別相關類別、設定組織及價值鏈邊界，並優先處理最重要的排放來源。
- 數據收集及供應商參與——為內部團隊及供應商提供結構化模板，統籌資料索取並提升數據質素。
- 計算及分析——按溫室氣體核算體系（GHG Protocol）方法，以活動數據、排放因子，以及在缺乏一手數據時有記錄的估算進行計算，並分析排放熱點。
- 報告及持續改善——為 ESG 報告撰寫披露內容、評估數據質素，並制定逐年提高一手數據覆蓋率的計劃。
交付成果
- 範圍三篩選結果及邊界文件。
- 按類別計算的排放量，並記錄方法、排放因子來源及假設。
- 排放熱點及數據質素評估。
- 適用於港交所、IFRS S2 及 GRI 報告的披露文字。
- 可供鑑證的工作底稿，以及供應商參與及減碳路線圖。
企業為何選擇勤創永續 GreenCo
- 具備卓越國際資歷的強大團隊——顧問團隊持有資深執業會計師（FCPA）、特許金融分析師（CFA）、金融風險管理師（FRM）、註冊 ESG 分析師（CESGA）及 GRI 認證可持續發展專業人員等資格。
- 紮實的國際經驗——範圍三數據會被投資者及國際客戶仔細審視，用以決定是否投資或與貴公司合作。我們按國際讀者期望的方式應用溫室氣體核算體系。
- 資深成員緊密監察每個項目——有關邊界、排除項目及估算的關鍵判斷，均由經驗豐富的專業人士審閱，貴公司的關注亦會直接得到處理。
- 由顧問計算及覆核——沒有「黑盒」數字，每個數據都可追溯至來源。