Outsourced Scope 3 Calculations
Annual outsourced Scope 3 calculations, without outsourcing your entire report.
Provide your raw activity data and receive a structured Scope 3 calculation file documenting the results, methodologies, emission factors, assumptions and exclusions used.
Scout360 screens the 15 Scope 3 categories, helps structure data collection and performs the annual calculation work for organisations that manage Scope 1, Scope 2 and sustainability reporting internally.
For finance and sustainability teams that want to retain control of reporting while reducing the technical workload of calculating value-chain emissions.
The service
What is the outsourced Scope 3 calculation service?
Scope 3 emissions are indirect emissions that occur across an organisation's upstream and downstream value chain. They are organised into 15 categories under the GHG Protocol Corporate Value Chain Standard.
Upstream categories include purchased goods and services, capital goods, fuel- and energy-related activities, transportation, waste, business travel, employee commuting and upstream leased assets. Downstream categories cover transportation, processing and use of sold products, end-of-life treatment, downstream leased assets, franchises and investments.
Not every category applies to every organisation. The annual engagement begins by confirming the reporting boundary, screening the categories and agreeing which calculations are required for that reporting period.
- Step 1Raw activity dataYour team collects and approves it, using agreed templates.
- Step 2Review and queriesScout360 checks units, periods, entities and category mapping.
- Step 3CalculationsAgreed methods and emission factors, applied and recorded.
- Step 4Documented annual fileResults, methods, factors, assumptions and exclusions.
Clear responsibility for the underlying data
Your organisation
- Collecting and submitting the raw activity data
- The completeness and accuracy of what is supplied
- Approving assumptions and estimates where primary data is unavailable
- Reviewing and using the completed calculation file
Scout360
- Screening the 15 categories and defining the information required
- Providing or adapting the collection templates and instructions
- Applying the agreed calculation methods and emission factors
- Documenting factors, assumptions and limitations, and completing the agreed checks
This division keeps data ownership with the organisation while providing a repeatable specialist calculation process each year.
Applicability
When will Scope 3 reporting apply under Malaysia's NSRF?
IFRS S2 requires disclosure of material Scope 3 emissions and information about the categories included in the measurement. Malaysia's NSRF provides transition relief before Scope 3 disclosure begins for each reporting group.
- 1
Group 1
Main Market issuers with market capitalisation of RM2 billion and above.
- Scope 3 disclosure begins
- 2027
- 2
Group 2
Other Main Market issuers.
- Scope 3 disclosure begins
- 2028
- 3
Group 3
ACE Market issuers and non-listed companies within the NSRF threshold.
- Scope 3 disclosure begins
- 2030
The applicable date depends on the organisation's reporting period and regulatory requirements. Transition arrangements should be reconfirmed for each reporting cycle.
Scope 3 information may be needed earlier where customers, parent companies, lenders or target-setting programmes request value-chain emissions. An initial calculation before the mandatory year can also expose data gaps while there is still time to improve collection methods.
Your side of the work
What your organisation provides.
Following category screening, Scout360 will provide or agree the templates, instructions and collection tools needed for the applicable categories. Depending on the results, the client may provide:
- procurement or spend information;
- material quantities and supplier information;
- capital-expenditure records;
- fuel and energy activity not included in Scope 1 or Scope 2;
- freight distances, modes, weights or logistics records;
- waste quantities and treatment methods;
- business travel and employee commuting information;
- sales, product-use and end-of-life assumptions;
- leased-asset, franchise or investment information;
- organisational boundaries and reporting-period details; and
- prior-year calculations, factors and methodology notes.
Source documents are not required for every data point at initial submission, but records should be available where they are needed to resolve questions or support subsequent review. Templates can be adapted to the organisation's existing data structure where practical.
Scope of support
What Scout360 does.
Emission-source and Scope 3 screening
Assess all 15 Scope 3 categories, identify applicable upstream and downstream activities, confirm the reporting boundary and prioritise data collection according to relevance and materiality.
Data-collection templates and tools
Develop or adapt data templates, instructions and collection tools where applicable so responsible teams understand which information, units, reporting periods and supporting records are required.
Source-information review
Review the submitted information, check units, periods, entities and category mapping, identify duplicates or gaps, and issue a consolidated query list for clarification by the client.
Calculation methods and emission factors
Select methods appropriate to each category and the available data. Use suitable emission factors and record their source, unit, geography, year or version, calculations, assumptions, estimates and data limitations.
Calculate and quality-check results
Perform category calculations, check conversions and formulas, reconcile totals and review unusual results. From the second annual calculation completed by Scout360, compare movements against the preceding Scout360 calculation where the scope and methods remain comparable.
Prepare the structured handover
Return the completed calculation workbook with category results, methods, emission factors, assumptions, exclusions, data limitations and outstanding improvement opportunities.
Deliverables
What you receive.
The core deliverable is a structured calculation file designed to support internal review and reporting. It can include:
- Scope 3 totals by applicable category;
- the category-screening outcome and agreed exclusions;
- activity data and units used in each calculation;
- calculation methods;
- emission-factor values and sources;
- conversion factors and global warming potential values where relevant;
- assumptions, estimates and extrapolations;
- exclusions and their stated rationale;
- data-quality observations and limitations;
- hotspot analysis if sufficient information is provided;
- year-on-year movements if it is a second annual calculation completed with Scout360; and
- a calculation query and resolution record.
The final structure is agreed at the start of the engagement. The calculation file supports the client's reporting process but is not itself an independent assurance statement or a complete Sustainability Statement.
How the work runs
A repeatable annual calculation cycle.
- 1
Annual screening and scope confirmation
Assess all 15 categories and confirm the reporting period, organisational changes, applicable activities, current criteria and any changes in the client's reporting requirements.
- 2
Data-template preparation
Update the submission templates, instructions and applicable collection tools to reflect the agreed categories, entities, units and lessons from the previous reporting cycle.
- 3
Client data submission
The client compiles and approves the raw activity data, identifies estimates and provides relevant supporting information or prior-year references.
- 4
Review and clarification
Scout360 checks the submission and issues consolidated questions. The client resolves gaps, confirms assumptions and approves material estimation approaches.
- 5
Calculation and quality checks
Scout360 completes the calculations, documents the emission factors and methods, reviews movements and performs the agreed technical checks.
- 6
Handover and improvement actions
The completed file is provided for client review. Agreed corrections are incorporated and data improvements are recorded for the next annual cycle.
Why it matters
Why annual calculation support matters.
Meet NSRF and Bursa reporting requirements
The NSRF phases in IFRS S2 disclosures covering Scope 1, Scope 2 and, later, Scope 3. Reporting entities need defensible boundaries, methods and records, not only a headline footprint.
Comparability requires controlled changes
Data sources and methods often improve between reporting periods. A documented annual process helps distinguish genuine emissions changes from changes caused by boundaries, activity data, emission factors or calculation methods.
Where this connects
Related services.
Common questions
Frequently asked questions.
All categories should be screened, but only applicable categories are calculated. The treatment of relevance, materiality and exclusions must follow the reporting criteria applicable to the organisation.
Yes, spend-based methods may be appropriate where more specific activity or supplier data are unavailable. The method and its limitations will be documented, and higher-priority data can be improved over subsequent cycles.
Yes, where the existing structure contains the information needed for calculation. Scout360 may recommend additional fields, consistent units or category mapping to make the annual process more reliable.
No. The annual outsourced calculation can be engaged as a standalone service. Organisations that want centralised data collection, evidence management and recurring records may also use the Scout360 Platform.
They can be prepared to support an independent review, subject to the agreed scope and available evidence. Assurance must be performed separately by an appropriately qualified independent provider.
Not under the standard calculation service. Scout360 returns reporting-ready calculation information. Sustainability Statement or IFRS S2 drafting can be commissioned separately where required.
Keep Scope 3 calculation specialist, without losing internal control.
Your team provides and owns the source data. Scout360 applies the methods, performs the calculations and returns a documented annual file that your organisation can review, report and improve.
We aim to respond within two business days.
Technical and regulatory information last reviewed: 7 August 2026.
Official references: GHG Protocol: Corporate Value Chain Scope 3 Standard, GHG Protocol: Scope 3 Calculation Guidance, IFRS Foundation: GHG requirements in IFRS S2, and Securities Commission Malaysia: NSRF.