18 February 2026

Companies to expand Scope 3 disclosures, Sphera survey finds

Nine in ten companies plan to expand their Scope 3 GHG emissions disclosures in the future, according to a survey of 1,000 sustainability leaders across 15 industries undertaken by software provider Sphera.

Most (59%) respondents said their sustainability budgets have increased, while 80% said regulatory changes have accelerated sustainability reporting and three quarters said regulation has accelerated Scope 3 disclosures.

However, 45% of the respondents said they lack full confidence in the accuracy of their Scope 3 data.

 

Full report