New Ramboll report explores barriers to scope 3 decarbonisation

A new independent report by Ramboll Management Consulting, commissioned by the Voluntary Carbon Markets Integrity Initiative (VCMI), sheds light on the persistent barriers preventing companies from cutting Scope 3 emissions — the indirect emissions embedded in their value chains, which typically account for 65–95% of corporate carbon footprints.

The report, Barriers to Scope 3 Decarbonisation: Practitioner Challenges, draws on survey responses from over 180 sustainability professionals and 10 interviews across industries and geographies. It presents a clear, data-backed picture of the biggest obstacles companies face in decarbonising their supply chains—ranging from supplier influence gaps to cost and coordination challenges—and outlines practical pathways forward.

“Scope 3 emissions are increasingly recognised as the next frontier of climate action,” says Anne Mette Christiansen, Global ESG and Sustainability Director at Ramboll’s Management Consulting practise. “But businesses cannot do it alone. This report reinforces that systems-level change—through better data, availability of low-carbon alternatives, and increased value chain collaboration—is essential if companies are to hit their targets.”

Barriers that transcend sectors—and limit progress

Despite the fact that 55% of companies from the survey audience have set Scope 3 targets between 2030 and 2040, only a small fraction are ahead of schedule. Most are struggling to move from ambition to execution, with 46% reporting that their progress is only "as expected" and 36% "below expectation."

The report identifies five key cross-sector barriers:

• Limited availability of technically-suitable low-carbon options – A major constraint for upstream decarbonisation, especially in manufacturing and heavy industry
• High cost of low-carbon alternatives – A consistent obstacle across industries with energy- or materials-intensive supply chains
• High costs of carbon-free energy and fuels – Particularly challenging in sectors with high operational or transportation energy use
• Lack of control or influence over indirect suppliers – Companies struggle to incentivise deeper-tier suppliers to act
• Supplier emissions data unavailability – Many companies face challenges accessing reliable, standardised data needed for accurate tracking

These challenges vary by industry—but the pattern is clear: most companies are facing structural limitations that go beyond individual control. The report also dives into sector-specific chapters with a focus on barriers and potential solutions.

A complex but actionable pathway forward

Encouragingly, 65% of surveyed professionals believe their company could implement key solutions within five years, and another 20% within ten. The study assessed a wide range of solutions to overcome the top barriers identified. Many of these solutions coalesced around thematic groupings related to costs, technological capabilities, and supplier engagement. The report highlights a range of actionable strategies, including:

• Innovation and development
• Carbon credits and interim reductions
• Consumer demand and business model adjustments

Yet across these efforts, cost and timeline estimates varied widely — reflecting a fragmented landscape of readiness and resources.

"We’re seeing a growing gap between climate targets and delivery—especially when it comes to scope 3," says Ana Carolina Szklo, VCMI's Technical Director, Markets & Standards. "This research puts data behind what many have long sensed: companies face complex barriers that require collaborative, systemic solutions.

A call to align ambition with action

The research was conducted to help businesses understand and overcome the practical and systemic barriers preventing progress on Scope 3 emissions. It highlights the urgent need for clear, coordinated actions to translate ambition into measurable impact, explains Ramboll’s Anne Mette Christiansen:

“The report calls for concerted and coordinated efforts across the value chain. This must be supported by strategic policy interventions and a focus on innovation and collaboration, to translate ambition into tangible progress in Scope 3 decarbonisation.”