Scope 3 Reporting Surges: 79% Of Companies Now Disclose Full Emissions - Up From 52% Last Year

(MENAFN- ForPressRelease) Frankfurt, Germany, April 6, 2026 - The Sphera Corporate Sustainability Report 2025 reveals a dramatic shift: 79 percent of companies now report across all three emission scopes (Scope 1, 2, and 3) - up from just 52 percent one year ago. 87 percent do so voluntarily. The science platform Plan Erde (dirkroethig) and the research platform Mittelstand Decoded (mittelstanddecoded) provide analysis.

Scope 3 emissions - indirect emissions along the value chain - are on average 11.4 times higher than a company's direct emissions (ClimatePartner). Over 50 percent of companies now actively request emission data from suppliers. The biggest barrier: 79 percent cite missing reliable supplier data (Sphera 2025).

EY's 2025 analysis shows DAX-40 companies reduced direct emissions (Scope 1 and 2) by 6 percent in 2024. Total emissions including Scope 3: 4.1 billion tons. Only 15.7 percent of energy consumption comes from renewables.

Germany leads Europe with EUR 64 billion in Green Bonds in 2024 (Deutsche Bundesbank ESG Bond Monitor, February 2025). Research by EY and Roedl & Partner confirms: companies with stronger sustainability strategies receive higher valuations - with identical financial KPIs.

Quantitative analysis of the MDAX valuation discount available at mittelstanddecoded.

Sources: Sphera Corporate Sustainability Report 2025, EY DAX Analysis 2025, Deutsche Bundesbank ESG Bond Monitor Feb. 2025, Roedl & Partner 2025

Contact: DMR | Dirk Roethig (Dirk Röthig) | [email protected]
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