Despite the fact that in 2025, companies saw a number of changes, including the rollback of the U.S. SEC climate disclosure rule and the introduction of the EU Omnibus Package, which eased reporting obligations, companies continue to report. This was the conclusion of the 2025 Scope 3 Report from Sphera.
The survey found that 87% of respondents report on emissions do so voluntarily, with a growing number including Scope 3 data in their disclosures. The report notes that even without binding legal requirements, organizations recognize the strategic, reputational and operational value of managing their carbon footprint in full.
European companies remain the most advanced in Scope 3 reporting, but U.S. and Asian firms are showing strong growth intentions. For the 47% of companies that do not currently report Scope 3, they have indicated that over the next two years they plan to report. And 26% intend to report but haven't yet established a specific timeline.
In terms of the categories, 85% reported on Category 1: Purchased Goods and Services.
One of the issues preventing Scope 3 reporting is that data collection and availability continue to thwart leaders. 62% of respondents currently reporting on Scope 3 cite internal data quality issues as a top challenge in Scope 3 reporting. Others struggle with supplier participation, with 54% actively engaging with them for better emissions insights.
Pressure to report Scope 3 comes from both internal and external factors, the report concludes. Nearly half (46%) of respondents indicated that customers and other stakeholders are requesting emissions data.
Additionally, 30% say they have been asked to set emissions-reduction targets.
Regulatory pressures continue as companies with operations in the EU are subject to legal reporting requirements.