Scope 3 emissions data: why brands now ask leather suppliers for it
A manufacturer's emissions are part of its customers' scope 3, so every brand with a climate target or disclosure duty eventually needs scope 3 emissions data from its suppliers. For leather goods suppliers, the practical start is not a complex footprint: it is clean energy and fuel records, production volumes and an honest, clearly labeled estimate per product. Brands increasingly value a transparent estimate more than a precise-looking number nobody can explain.
Under the GHG Protocol, emissions from what a brand buys fall into scope 3 category 1, "purchased goods and services." That is why emissions questionnaires now arrive alongside audit and compliance requests.
Why scope 3 emissions data requests keep coming in 2026
- EU reporting, now narrower. The Omnibus I directive amending the CSRD, Directive (EU) 2026/470, entered into force on 18 March 2026. For EU companies, mandatory reporting is now limited to those with more than 1,000 employees and over EUR 450 million in net turnover (non-EU groups face a separate EU-turnover test). Value-chain companies with up to 1,000 employees may decline reporting-related information requests that go beyond what the EU's voluntary standard specifies.
- Voluntary science-based targets. The Science Based Targets initiative published version 2 of its Corporate Net-Zero Standard in June 2026. Companies can use it from early 2027, and it becomes mandatory for new target submissions after 31 January 2028. It sets targets for each scope 3 category above 5% of scope 3 emissions and gives more weight to supplier engagement, including tracking whether suppliers have aligned targets.
- US state rules. California's SB 253 requires large companies doing business in the state to report emissions. Regulators have proposed that scope 3 reporting begin in 2027, starting with categories that include purchased goods and services; the scope 3 rule was still in development at the time of writing and the law faces a court challenge, so check the California Air Resources Board for current status.
The lesson for suppliers: legal protection for smaller companies limits what can be demanded, but brands still need supplier data to meet their own voluntary targets. Expect the questions to continue.
What data brands actually ask for
| Data | Typical source | Quality |
|---|---|---|
| Purchased electricity (kWh) | Utility bills, meter readings | Measured |
| On-site fuel (generators, boilers, vehicles) | Fuel invoices, logbooks | Measured |
| Production output | Production records by product type | Measured |
| Materials bought (leather, linings, hardware, packaging) | Purchase records by weight or area | Measured quantity, estimated emissions |
| Per-product footprint | Allocation of the above plus material factors | Estimate |
| Supplier-level targets or plans | Management commitments | Qualitative |
The first three rows cover a supplier's own scope 1 and 2 emissions, and they are the most credible numbers a factory can provide. Product-level figures are always estimates: they allocate factory energy across products and add emissions from materials using published factors or tannery data. The GHG Protocol's guidance allows several calculation approaches, from supplier-specific data to spend-based estimates; brands generally prefer data closer to the supplier's actual operations.
What this means for brands sourcing leather goods
Brands get better data by asking for less, more clearly; suppliers earn trust by being honest about what they measure. A practical sequence:
1. Start with twelve months of energy data. Electricity and fuel bills, organized by month and site, are the foundation of everything else.
2. Add production volumes by product category so energy can be allocated to bags, jackets, footwear or belts in a documented way.
3. Record material quantities by leather type, finish and tannery, since materials can account for a significant part of a finished product's footprint. Tanneries with LWG audits may hold energy and environmental data that helps here (see Leather Manufacturer Certifications Explained: LWG, ISO, Sedex and What to Ask Your Supplier).
4. Label every estimate. State the method, the emission factors used and their source, the year, and what is excluded.
5. Keep claims out of marketing until they are solid. Since 27 September 2026, EU rules restrict generic environmental claims, so a rough supplier estimate is a planning tool, not a consumer message (for broader supplier questions, see Sustainable Leather Manufacturing: What Brands Should Ask Their Supplier).
Frequently asked questions
Why do brands ask leather goods suppliers for scope 3 data?
Because a supplier's emissions are part of the brand's scope 3, usually under purchased goods and services. Brands need this data for climate targets, disclosure rules and customer or investor questions.
Does a small supplier have to provide emissions data under the CSRD?
Not without limits. After Omnibus I, value-chain companies with up to 1,000 employees may decline reporting-related requests that go beyond the EU's voluntary standard, but many brands will still ask in order to meet their own voluntary targets.
Are product-level emissions estimates acceptable?
Yes, if they are clearly labeled and explained. A documented estimate based on real energy and production data is more useful to a brand than an unexplained figure, and it can be improved year by year.
Conclusion
Emissions data is becoming a routine part of supplier evaluation, alongside quality and compliance records. The suppliers that do well will not be the ones with the lowest number on a form, but the ones whose numbers can be traced to a bill, a log and a stated method.