# Can I report only Scope 1 and Scope 2, or do buyers and regulators require Scope 3?

Canonical: https://senseible.earth/answers/can-i-report-only-scope-1-and-2

Under the GHG Protocol Corporate Standard, yes: Scope 1 and 2 are required and Scope 3 is optional. BRSR Core also asks only for Scope 1 and 2. Scope 3 becomes expected under IFRS S2, the EU ESRS, and SBTi targets when Scope 3 is 40% or more of your total.

## What each framework actually asks for

- GHG Protocol Corporate Standard (2004): Scope 1 and Scope 2 must be reported. Scope 3 is an optional reporting category.
- SEBI BRSR Core (circular of 12 July 2023): the Principle 6 KPIs are Scope 1 and Scope 2 emissions and their intensity. Scope 3 sits in the wider BRSR as a leadership indicator, which is voluntary.
- IFRS S2 (ISSB, 2023): Scope 1, 2 and 3 are all required, with relief that lets a company skip Scope 3 in its first year of reporting under the standard.
- ESRS E1 (EU CSRD): gross Scope 1, 2 and 3 are required for companies in scope. The EU Omnibus simplification signed off by the Council in February 2026 narrows which companies are in scope and is revising the standards, so check the current text.
- SBTi near-term criteria: a target must cover Scope 3 when Scope 3 is 40% or more of total Scope 1, 2 and 3 emissions. The SME route has lighter rules.

## What buyers usually want from a supplier

Most buyer questionnaires ask a supplier for its own Scope 1 and Scope 2, because those numbers become part of the buyer's Scope 3. They may also ask whether you measure your own Scope 3, but a clean, sourced Scope 1 and 2 figure answers the main request.

EU CBAM is different again. It covers the direct emissions of the goods and, for some goods, the electricity used to make them. It does not ask for Scope 3.

## A simple decision rule

1. Report Scope 1 and 2 fully, from fuel and electricity records, every year.
2. If you are listed in India and fall under BRSR Core, that is the assured requirement; add Scope 3 only as a voluntary disclosure.
3. If a buyer, lender or parent reports under IFRS S2 or ESRS, expect requests for your Scope 1 and 2 now and your Scope 3 later.
4. If you plan an SBTi target, estimate Scope 3 first. If it is 40% or more of your total, you need a Scope 3 target.
5. When you leave Scope 3 out, say so plainly in the report. A silent gap reads worse than a stated boundary.

## Why measuring some Scope 3 still helps

For most manufacturers, purchased goods and transport are larger than Scope 1 and 2 combined. A rough Scope 3 screen from purchase records shows which categories matter, so you can answer the 40% test and prepare for buyer questions without building a full inventory.

## What Senseible does here

Senseible calculates Scope 1 and Scope 2 from your fuel and electricity records and keeps Scope 3 lines in a separate supplier evidence trail. It does not decide which framework applies to you or produce a complete Scope 3 inventory on its own.

- [Scope 1, 2 and 3 with Senseible](https://senseible.earth/answers/scope-1-2-3-with-senseible)
- [Does BRSR require Scope 3?](https://senseible.earth/answers/does-brsr-require-scope-3)
- [Which Scope 3 categories are mandatory?](https://senseible.earth/answers/which-scope-3-categories-are-mandatory)
- [When SBTi requires a Scope 3 target](https://senseible.earth/answers/when-is-a-scope-3-target-required-sbti)

Sources: [GHG Protocol Corporate Accounting and Reporting Standard](https://ghgprotocol.org/corporate-standard), [SEBI circular on BRSR Core, 12 July 2023](https://www.sebi.gov.in/sebi_data/attachdocs/jul-2023/1689087475880.pdf), [IFRS S2 Climate-related Disclosures (ISSB, 2023)](https://www.ifrs.org)

Last reviewed 2026-10-15. ESRS E1 scope and content are being revised under the EU Omnibus simplification; recheck the EU part after each new delegated act.