Many companies are in this position, and that is not a failure of ambition. It reflects where the industry genuinely is today.
PwC’s 2026 State of Decarbonization report highlights the structural challenge clearly: only 18% of global companies consistently track supplier activities and emissions beyond tier 1. Many others still rely heavily on spend-based industry estimates. These are a reasonable starting point, but they are unlikely to be sufficient on their own when companies face deeper questions from auditors, downstream customers, financiers, or regulators.
The report also found that 64% of companies now operate structured supplier decarbonization programs, while only 7% fully incentivize supplier action across their supply chains.
In other words, supplier engagement is improving, but the data infrastructure has not fully caught up.
For sustainability teams, this gap is familiar. Reporting cycles often arrive before the underlying supplier data has been properly assembled, checked, and translated into decision-ready information.
MOYA Analytics’ Cascade method approaches Scope 3 is not only an accounting challenge but also a procurement and supplier collaboration workflow. It is designed to surface supplier-specific primary data, reduce buyer-supplier friction in data collection, and lower the time and cost of building disclosures that companies can stand behind.
We will be sharing more on what practical Scope 3 infrastructure can look like, especially for companies managing complex supply chains, stay tuned.
The data in this post comes from PwC’s 2026 State of Decarbonization report:https://www.pwc.com/us/en/services/esg/library/decarbonization-strategic-plan.html#Scope3
#SupplyChainDecarbonisation #CarbonAccounting #SustainabilityReporting #SupplierEngagement
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