What is scope 3 supplier data pack?
Your Group 1 customer asked for emissions data — the pack that answers them, built from records you already have.
The trigger for this pack is almost always the same email: a customer who is now a mandatory climate reporter under AASB S2 has sent a supplier questionnaire asking for emissions data, usually framed as "your emissions associated with the goods or services you supplied us this year." The customer needs that number because it has to disclose its own Scope 3 emissions — the indirect emissions in its value chain, which for most companies buying goods and services from suppliers falls into Category 1: Purchased Goods and Services under the GHG Protocol Corporate Value Chain (Scope 3) Standard. The supplier receiving the email is very often a business with no AASB S2 obligation of its own — Group 1 entities are large, listed or NGER-registered companies meeting a threshold two-of-three test, and most suppliers sit well under it. The obligation belongs to the customer; the data request is what lands on the supplier's desk regardless.
Under the Treasury Laws Amendment Act 2024 and ASIC's Regulatory Guide 280, mandatory sustainability reporting is phased in across three groups. Group 1 — the largest listed and NGER-registered entities — is reporting now, with first statutory climate statements lodged with the financial report for financial years starting on or after 1 January 2025; for a June-year-end Group 1 reporter that means a first lodgement around 2026-09-30. Group 2 picks up from financial years starting 2026-07-01, and Group 3 — a smaller two-of-three test of $50 million revenue, $25 million assets or 100 employees — from financial years starting 2027-07-01. A supplier doesn't need to track any of those thresholds to receive a data request; the customer's group status is what determines when the request arrives, and Group 1 customers are the ones already sending them.
Who does what
CapEasy prepares the data pack; anything lodged or assured runs through your registered agent and an AUASB-registered assurance practitioner respectively.
Who does what
| Your CapEasy team | Scope 3 supplier data pack, the reconciliations and reporting behind it, and the questions list that keeps it honest. |
| Your registered BAS or tax agent | Everything that carries a licence in Australia — rendered exactly as written: work out what goes on your bas, or advise you on it — under tasa 2009 that requires registration we do not hold. |
| You | One conversation with one named person, and the decisions that are genuinely yours. |
Scope 3 supplier data pack in Australia
The supplier answering the request usually has no AASB S2 obligation of its own
Mandatory climate reporting under the Treasury Laws Amendment Act 2024 applies to Group 1, 2 and 3 entities defined by size and NGER-registration thresholds — a two-of-three test of revenue, gross assets and employee count, checked against ASIC Regulatory Guide 280. Most suppliers receiving a data request from a Group 1 customer sit under every one of those thresholds and are not themselves required to report anything to ASIC. The request is a customer relationship matter, not a regulatory one, until and unless the supplier's own size crosses a Group threshold — which is a separate question this pack does not answer.
Scope 3 sits inside a three-year modified liability window, and the pack is built to survive it ending
The Corporations Act gives Group 1 reporters modified liability protection on Scope 3 emissions, scenario analysis and transition-plan statements for their first three reporting years from the 2025-01-01 effective date — regulator-only enforcement, not private action, while Scope 1/2 and governance disclosures carry full liability from year one. That protection belongs to the customer's own disclosure, not to the supplier's pack, but it shapes what the customer needs from a supplier now: a defensible, clearly labelled calculation basis they can stand behind once the window closes, not a number that only holds up while nobody is checking it.
Spend-based estimates are a recognised GHG Protocol method, but they have to be labelled as estimates
The GHG Protocol Scope 3 Calculation Guidance explicitly permits spend-based calculation — applying a recognised emission factor (dollars spent per category, converted to CO2-e) — as a legitimate method where supplier-specific data isn't available, which covers most SME suppliers on their first data request. What the standard doesn't permit is presenting a spend-based estimate as if it were a supplier-specific measurement. Every line in the pack states its method, so the customer's reporting team knows which figures came from a metered bill or an itemised freight docket and which came from a category total run through a published factor.
Scope 1 and 2 run off NGER emission factors, updated every year
The National Greenhouse and Energy Reporting scheme publishes the emission factors that convert litres of fuel and kilowatt-hours of grid electricity into tonnes of CO2-e, and those factors are revised annually as the grid's generation mix changes. A pack built on last year's factor set understates or overstates the current year's emissions depending on which way the grid moved; we pull the current NGER factor set for the reporting period the customer asked about, not whatever factor happened to be cached from a previous job.
What your registered BAS or tax agent receives from us
- A Scope 1 and 2 emissions summary for the requested reporting period, calculated from fuel and electricity invoices against the current-year NGER emission factors.
- A Scope 3 Category 1 (Purchased Goods and Services) calculation covering the goods or services actually supplied to the requesting customer, method-labelled line by line as supplier-specific or spend-based.
- The activity data behind every figure — litres, kilowatt-hours, freight distances, spend totals by category — traceable back to the source invoice or bill.
- A calculation-basis note stating which GHG Protocol method (supplier-specific, spend-based, or hybrid) was used for each Scope 3 line, so the customer's reporting team can assess data quality on their end.
- The emission factors applied — NGER factors for Scope 1/2, the published spend-based factor set for Scope 3 — cited by source and vintage.
- A completed copy of the customer's own supplier questionnaire where one was supplied, populated from the calculation above rather than answered from memory.


