ISS reported on Scope 3 GHG emissions disclosure trends as of August 13, 2025.
Overall prevalence—29% of the 8,231 publicly traded companies in ISS’s global coverage and 48% of such companies with market caps ≥$10 billion (“large-caps”) report Scope 3 emissions.
Overall prevalence by sector—Similar to the overall prevalence trends, the prevalence of Scope 3 disclosure by sector varies greatly by company size, with large-cap companies reporting at 2x or more the rate of smaller companies across many sectors, as shown here:
Prevalence by GHG Protocol category & sector—Scope 3 Category 1 (Purchased Goods & Services) is the most prevalent disclosure among companies in six sectors – in most cases, by a wide margin:
Category 11 (Use of Sold Products) is most prevalent for Energy sector companies (70%) and just barely so for Industrials (35% for Category 11 compared to 34% for Category 1).
Financials most commonly disclose Category 15 (Investments) and Real Estate companies most commonly disclose Category 13 (Downstream Leased Assets).