Scope 3
Nset Research
The pain: the number you’re reporting is about to stop qualifying
The future is already here: nine commodity lines, live in production
Why waiting costs more than moving
Three ways in, depending on where you sit
Regulators stopped accepting category averages. Verified, transaction-linked commodities already exist across nine lines — the constraint now is getting in line before general availability, not waiting for the technology to arrive.
Here is the pain, plainly: your Category 1 number is almost certainly a spend-based estimate — category-average emission factors multiplied by dollars spent — and three separate regulatory regimes (CSRD, California SB 253, the EUDR) have converged on the same requirement in the same 18-month window: traceable, assurable, transaction-specific data, or the number doesn’t count. The gap between what most procurement teams report and what the next assurance cycle will accept is not a rounding error. It is structural, and it is closing fast.
The good news, and the part most buyers haven’t priced in yet: the replacement already exists in production, not in a pilot. Verified, climate-smart commodities with a CI score attached are moving through real supply chains today. This is a data-backed guide to where that supply sits, and how to get to the front of the line before it opens to open search.
Spend-based Category 1 estimates share one structural flaw: they cannot be traced to a specific origin, supplier, or transaction — they are a category average multiplied by dollars. CSRD’s assurance regime, SB 253’s third-party-assured Scope 3 disclosure, and the EUDR’s plot-level traceability requirement each independently reject that structure. None of them accept “this is roughly what commodities like this typically emit” as sufficient evidence anymore.
That leaves most reporting programs holding a number that was defensible in a voluntary disclosure and indefensible in an assured one. The window to close that gap before the first assured reporting cycles is measured in quarters, not years.