Current Trends in Scope 3 GHG Emissions Disclosure Rates 2025

ISS-Corporate published an analysis of Scope 3 disclosure rates and sector-specific emission category materiality.

• Main announcement: ISS-Corporate analysis (published via ISS STOXX / Harvard Law School Forum post) reports that ~29% of 8,231 publicly traded companies in its global coverage disclose Scope 3 emissions, rising to 48% for large-cap firms (market cap > $10 billion); the analysis covered 2,394 companies reporting Scope 3 disclosures and cites ISS-Corporate Climate Analytics Data as of August 13, 2025.
• Background and details: The report maps disclosures to the GHG Protocol’s 15 Scope 3 categories, highlights that Purchased Goods & Services (Category 1) and Use of Sold Products (Category 11) are frequently dominant across sectors, and notes sector-specific primary drivers such as Investments (Category 15) for Financials, Fuel & Energy Activities (Category 3) for Utilities, and Downstream Leased Assets (Category 13) for Real Estate; the post emphasizes increasing standardization and external assurance of Scope 3 reporting.