Integrated Annual Report 2025

Scope 3 data can sometimes feel like the weak link in emissions reporting, leaving companies to rely on a messy patchwork of inconsistent or incomplete assumptions.

Focus areas - The art and science of Scope 3 decarbonization strategies (Icon )

At dsm-firmenich, when we begin the delicate task of piecing together our Scope 3 data, we see it as an opportunity to transform a once-fragmented landscape into a more connected, insightful overview. We increasingly regard decarbonization strategies as both an art and a science in which we have to strike a careful balance between rigor and creativity.

The difficulties of decarbon­ization

To achieve the goals set out in the Paris Agreement, companies have to start moving beyond incremental change. In that context, Scope 3 emissions, which sit largely outside an organization’s direct control, pose a challenge.

At dsm-firmenich, we are confronting that challenge head-on. In 2025, we set out to make our Scope 3 program stronger, smarter and faster, shifting our emphasis from broad estimates to richer, activity-based data, supported by sharper digital tools and a more disciplined data architecture. We also deepened our collaboration with suppliers, using targeted outreach to secure primary data, and updating our decarbonization roadmaps to align the business more tightly around shared goals. If the ‘science’ of decarbonization is our data, the ‘art’ is in prioritization and persuading a diverse value chain to move in step.

Progress doesn’t come from perfect data but from a system that improves through collaboration. Data may chart the path, but engagement moves us forward.

Rachna Arora, Group Sustainability Senior Director, Climate Programs

The data-based science of Scope 3

While 93% of our emissions lie beyond our control, they are still well within our sphere of influence. Spread over thousands of suppliers, Scope 3 data behaves less like a static inventory and more like a living ecosystem in which every shift reshapes the larger picture. The science of Scope 3 begins with ensuring our numbers are fit for purpose. Primary data remains the gold standard, though it requires alignment on methods, formats, and verification, while secondary data must be rigorously assessed for transparency, consistency, and comparability.

What anchors this work is the confidence that comes from third-party assurance. By subjecting our data, methods, and systems to external scrutiny, we reinforce the credibility of our disclosures and ensure that the decisions we make are built on sound information. While perfectionism can stall progress, our rigorous ‘data purification process’ gives us the granular, category-level insights that turn reporting into readiness for meaningful action.

If science is the basis, art is the bridge

With most Scope 3 emissions sitting in our upstream value chain, our suppliers are critical to success. However, when you have thousands of suppliers at varying stages of maturity, a one-size-fits-all approach simply doesn’t work.

This is where science can use a little bit of art. By using data to identify where to focus our engagement (based on emissions, climate maturity, and business criticality), we can make sure our efforts are efficient and effective. While broad engagement is important if we are to deliver against our ambitious targets, we need to focus on rapid and scaled decarbonization. Programs such as “Joining Forces” exemplify this approach, offering collaboration platforms, shared best practices, and ongoing training, to ensure that our suppliers understand both our technical requirements and, importantly, the shared purpose of decarbonization.

Bringing it all together

For us, the art and science of Scope 3 are intertwined. The data provides the structure and insight, but the art of engagement brings that structure to life. Only through this combination of rigorous analysis and human-centred engagement can meaningful carbon reductions across the value chain be realized.

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