Building confidence in Scope 3 Data: An assurance practitioner’s perspective

For pharmaceutical, medical device, and biotechnology companies, Scope 3 emissions often represent the largest share of their carbon footprint. However, gathering reliable data across complex global supply chains remains a significant challenge. As stakeholder scrutiny increases and sustainability disclosures become more prominent, organizations need confidence that the data used to support Scope 3 reporting is complete, accurate, traceable, and fit for assurance.

Join us for a practical discussion on the challenges of Scope 3 data management in the life sciences sector and explore how organizations can strengthen data quality, supplier engagement, governance, and preparedness for assurance.

Topics We'll Explore:

Scope 3 evolving landscape
How customer expectations and better access to data is leading to more advanced scope 3 emissions reporting. Evolving from establishing completeness towards improving accuracy.
Assurance of Scope 3: Deep dive into selected categories within pharma, biotech and med devices
Assurance considerations for most relevant categories (Categories 1, 4, 9, 11, and 12) for the industry. Explore what assurance may examine across various topics, including boundaries and completeness, source data, calculations, assumptions, EFs
Major assurance challenges in life sciences for Scope 3 reporting
From data ownership and access to methodological decisions and their importance during the assurance process
Building confidence for assurance of Scope 3
What to focus on when preparing for assurance of Scope 3, including approaches for assessing data quality, addressing data gaps, evaluating assumptions, and improving transparency and traceability across customer, supplier and internal data.
Live Q&A with our experts

Speakers Hide

Andrea Duque

Partner, Corporate Assurance

Andrea is a partner in ERM CVS with over 10 years of experience in ESG management, reporting and verification. She has worked on numerous corporate assurance projects for diverse industries such as energy, chemical, technology and manufacturing, with various scopes of work including report assurance in accordance with GRI and SASB.

Sydney Villasis

Principal

Sydney is a Principal at ERM CVS with deep expertise in sustainability and assurance services. She is widely recognized for her subject matter expertise in Scope 3 greenhouse gas (GHG) emissions assurance, helping organizations navigate the complexities of value chain emissions reporting with confidence and credibility. Her work includes cross-sector experience, ranging from gap assessments and assurance of GHG/EHS inventories for corporate reporting, to supporting clients in substantiating product-level sustainability claims, including product carbon footprints and green marketing assertions.