A twelve-page ESG questionnaire arrives at a supplier from a department they have no relationship with, asking about concepts they have never encountered, with no explanation of why or what happens if they ignore it.
It will be forwarded once and then forgotten. That is not a supplier problem.
Most of them, in year one. Use a spend-based estimate, label it as one, and record the basis against each figure so your disclosure can state how much of Scope 3 is supplier-reported and how much is estimated.
That ratio improving year on year is a better story than a flat number, and it is one you can actually tell. What you must not do is silently omit a category because the data was hard — it is the most visible gap in any Scope 3 disclosure and the first thing a reviewer looks for.
A summary of a regulation is not the regulation. These are the primary documents this page is based on.
Four questions, and you get the year you first file, the framework, and what to collect first.
Plain-language explainers of the FRC and SEC rules, ISSB S1 & S2, and what each asks you to disclose.
What a consultant-led reporting cycle costs against an annual licence, in Naira.