Case Study

Tackling scope 3 emissions through partnerships

12 pages
March 2023
Reference: IMD-7-2422

Companies are now aiming to decarbonize their supply chains by tackling scope 3 emissions (indirect emissions along the value chain). Scope 3 emissions are difficult for companies to manage because they reside outside the companies’ direct control, and for this reason, they always require partnerships. However, partnerships are not easy, and it is difficult to determine exactly which partnership will best achieve the desired sustainability objectives. This case study focuses on the sustainability partnership portfolio of ZUCCA, a fictitious company in the food and agriculture sector that is looking to dramatically reduce its scope 3 emissions. ZUCCA’s new chief sustainability officer (CSO) is considering the future of the company’s sustainability partnerships portfolio and evaluating which partnership will best help the company dramatically reduce scope 3 emissions. The CSO considers partnering with three different NGOs: the World Business Council for Sustainable Development (WBCSD); World Wide Fund for Nature (WWF); and the World Economic Forum (WEF).

Learning Objective
  • Describe the importance of the GHG Protocol and how it can be used
  • Identify scope 1, 2, and 3 emissions
  • Analyze how corporate GHG reduction strategies have changed 
  • Analyze which partnership strategy is best for tackling scope 3 emissions
Partnership, Emission Reduction, Scope Three Emissions, Greenhouse Gas Protocol, World Economic Forum, World Wildlife Fund, Climate Action, Goal Partnerships
Europe, Switzerland
World Business Council for Sustainable Development, Philanthropy, Non-profit Organizations Management
Field Research
© 2023
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