Carbon-footprint assessment has long been central to evaluating and communicating corporate sustainability. Guided by the Greenhouse Gas (GHG) Protocol, Scope 1, 2 and 3 emissions disclosure is moving from voluntary practice to regulatory expectation globally. Reporting across all three scopes is emerging as the benchmark of responsible business. 

The Global Trend of Scope Emissions Reporting 

Scope emissions reporting is evolving toward more comprehensive, reliable, and business-integrated climate transparency. 

In recent years, Scope 1 and 2 reporting has evolved from voluntary disclosure to a regulatory obligation across major markets such as the UK, EU, and US. Frameworks such as the EU’s CSRD and the ISSB’s S2 are extending disclosure to material Scope 3 emissions, marking full value-chain climate transparency as the next frontier. Since 2022, Scope 3 disclosure has increased by 31%, and 70–79% of large EU firms reported all three scopes in the first year of CSRD. This underlines a move toward full value-chain visibility in climate reporting.  

As the scope of reporting expands, expectations for data quality and reliability are rising. Regulators increasingly require companies to disclose methodologies, assumptions, and internal controls, laying the groundwork for limited or reasonable assurance. Reliable emissions disclosure is also becoming a differentiator in capital markets and customer perception:  

• 50% of investors report that companies with higher ESG scores benefit from lower capital costs.  
• 64% of consumers consider sustainability a key factor in their purchases. 

Together, regulatory developments and stakeholder expectations are converging toward comprehensive, verifiable, and decision-useful emissions disclosure.  

The UK Steps Up: SRS Leads the Next Phase of Climate Reporting 

In line with the global trend, the United Kingdom is advancing its national framework, the UK Sustainability Reporting Standards (UK SRS), aligned with the  ISSB’s IFRS S1 and S2. This framework focuses on sustainability-related financial information built around governance, strategy, risk management, and metrics and targets.  

While S1 provides an overall structure for sustainability disclosures, S2 focuses on integrating climate and emissions data into statutory corporate reporting. Once adopted, S2 is expected to require large and listed UK companies to disclose: 

• Scope 1 and Scope 2 emissions from the first year of application. 
• Scope 3 emissions through a phased introduction once governance, strategy, and risk disclosures are established. 

For UK Businesses: From Data Collection to Strategic Readiness 

The current S2 draft emphasizes how emissions data connects to governance, strategy, and risk management. This encourages companies to move toward an integrated management of sustainability and business. To meet these expectations, organizations will need robust data foundations, clear ownership, and internal controls that make emissions information traceable, verifiable, and ready for assurance. Leadership teams will also require a consistent, real-time view of sustainability performance to inform strategic decisions. 

With Scope 3 reporting on the horizon, emissions transparency is becoming a collective responsibility that spans the entire value chain. Businesses will need to collaborate more closely with suppliers and partners to obtain complete, accurate data. This shifts reporting from a company-level activity to an ecosystem-wide effort. 

However, this transition also introduces operational and infrastructural demands. Reliance on manual processes or spreadsheet-based reporting increases administrative burdens and heightens the risk of inconsistency and error, making it difficult to meet regulatory expectations for accuracy, speed, and reliability. 

Addressing Challenges with Digital Solutions 

The growing demand for credible and decision-ready data is accelerating digital transformation in climate reporting. Automated workflows and connected systems help organizations streamline data collection, enhance data quality, and maintain transparency across teams and partners. 

The osapiens HUB supports this transition by simplifying, standardizing, and scaling carbon footprint measurement and disclosure across the value chain. The platform automates the collection of emissions data from internal systems and suppliers, applies verified emission factors, and ensures calculations remain aligned with the GHG Protocol and evolving regulatory requirements. 

By integrating sustainability, operational, and financial data into a single environment, the osapiens HUB provides a consistent, real-time view of corporate sustainability and operation performance. This unified foundation helps teams monitor data quality, track reduction progress, and make better informed decisions. 

With connected workflows and built-in governance, organizations can shift from fragmented reporting to coordinated, value-driven emissions management. Rather than chasing data, organizations can act on meaningful insights – using emissions information to strengthen resilience, improve operational efficiency, and support long-term value creation.