Priority Reason
Scope 2 1. Scope 2 emissions are
increasingly becoming one
of the easiest parts of a
portfolio to reduce.
2. organizations have more
control as to where their
power is coming from  3. Entering into an off-site
3. large companies have the
freedom to explore several
alternatives to traditional
utility power
4. The current GH emission
from scope 2 sources and
subsequent progress are
easy to be measured and
quantified
Scope 3 1. 75% of the GHG emission is
sourced from scope 3 in a
chemical industry.
Scope 1 1. Requires high capital
investment hence keeping it
at bottom of the priority list
Appendix
Recommendations Challenges
1. Installing rooftop or ground- 1. Medium capital
mounted PV and thermal expenditure
solar energy systems
2. Adding wind turbines,
geothermal heating or other
renewable energy systems
purchase power agreement
(PPA), although there is a
considerable amount of risk
embedded in these
structures
4. Buying renewable energy
credits (RECs)
5. Adding onsite energy storage
for additional self-sufficiency
1. Using recycled and minimal 1.Involves negotiation with
materials for product external stakeholders
packaging 2. Energy input are difficult
2. Fully vetting partners before to measure in terms of
purchasing goods and GHG emissions
services, and choosing to 3.need the proper
work with other sustainably granularity in emissions
minded companies data for prioritization
3. Encouraging existing supply 4.Different materials have
chain vendors to adopt green different decarbonization
energy practices pathways and different
maturity level in terms of
(See Appendix for detailed technology and availability
steps) of alternatives
5.Rsults visible in long term
1. Efficient processes - reuse of 1.Huge initial investment
heat flows and recycling 2.Resulys visible in
waste flows medium/long term
2. Exchanging residual heat to 3.Major technological shifts
save energy are required
3. Switching from coal to
biomass
4. Switching to green hydrogen
5. Electrifying processes
6. Optimizing processes
through digitalization-Use of
big data and analytics to find
the most energy-efficient
solutions,
Step I: Know your baseline scope 3 emissions and sources. Compiling information from various data
sources and mapping it across the company’s spend, you can compare the carbon intensity of each
material. This baselining exercise should show materials’ emissions by category and supplier. 

Step 2: Selection. Choose how best to support near-term scope 3 reductions while also prioritizing
the largest long-term reduction opportunities

Step 3: Prioritization: focus efforts on areas where one can influence your suppliers—whether that
influence is collaborative or coercive. To choose who and how to engage, first consider the size and
type of relationship. If you are a major purchaser of a material, or if you have established
collaborative relationships with a supplier, you can use specific levers to create mutual benefits. By
contrast, if you’re a minor purchaser, or have a newly established relationship, your options will
likely skew toward material substitutions. 

Step 4: Feasibility Check :Then you determine. You compile lists of alternative supply methods for
priority direct materials categories and decide based upon the technical and commercial feasibility