GuideCarbon accounting
Scope 1 is the greenhouse gas a company emits from sources it owns or controls, such as its boilers, furnaces, generators and vehicles. Scope 2 is the emissions from producing the electricity, steam, heat or cooling it buys. Scope 3 is every other emission in its value chain, in 15 categories — from purchased goods to the use of sold products. BRSR Core requires Scope 1 and 2; Scope 3 is a BRSR leadership indicator.
GuideData collection
Reliable ESG data comes from a simple design decided before collection starts — which indicator, at which site, how often, in what unit, entered by whom, approved by whom, with what evidence. For suppliers, ask only the partners that matter (BRSR's 2% rule is a good start), ask for little, make answering easy, and record how good each answer is.
StoryData collection
Illustrative scenario
An invented example of how an auto-components maker in the top 250 might run its first supplier data request — choosing 11 value chain partners under BRSR's 2% rule plus the suppliers behind its Scope 3 hotspots, asking for four things, following up, allocating the answers and scoring their quality. The company, suppliers and figures are invented to show the steps.