Welcome to the third instalment of ATMA’s three-part ESG series, exploring Greenhouse Gas (GHG) emissions across Scopes 1, 2, and 3.
Scope 3 – Emissions You Don’t Own, But Still Must Account For
The global mobility industry is under increasing pressure to track and disclose full carbon footprints, including emissions outside a company’s direct control. Scope 3 emissions often represent the largest share of a company’s climate impact, particularly for relocation management companies (RMCs) and destination service providers (DSPs) that outsource most of their service delivery. The Carbon Disclosure Project (CDP) estimated that scope 3 emissions account for an average of three-quarters of a company’s emissions across all sectors.
What is Scope 3?
Scope 3 emissions are indirect greenhouse gas emissions across a company’s value chain. Scope 3 emissions are also notoriously challenging to gather data for, measure and track because they encompass various indirect sources and require data from various stakeholders.
For global mobility providers, the most relevant Scope 3 categories include:
- Services from local partners, freelance consultants, and transport providers
- Business travel by relocation consultants and support staff
- Commuting emissions from hybrid teams
- Energy used in coworking offices and home-based work setups
- Embodied emissions from leased laptops and equipment
- Waste generated during day-to-day operations
Why Scope 3 Matters to Global Mobility
As large clients pursue science-based targets and decarbonisation goals, they are focusing more on value chain emissions, including those from outsourced providers. As a result, DSPs, RMCs and other global mobility providers are increasingly required to report Scope 3 emissions through:
- Client RFPs and sustainability surveys
- Supplier assessments from net-zero committed companies
- Industry platforms such as Ecovadis and CDP
- Internal ESG programs and ESG-linked financing
Reporting Scope 3 emissions helps global mobility providers demonstrate environmental responsibility, remain competitive, retain key clients, identify efficiency gains, and support broader climate goals.
Scope 3 Emissions: Roles and Responsibilities in the Global Mobility Industry
Relocation Management Companies
Relocation Management Companies oversee the full assignment lifecycle, significantly influencing sustainability outcomes. RMCs can design and suggest assignment guidelines that reduce emissions by default, such as limiting air shipments or prioritising virtual services. They can also help corporate clients calculate Scope 3 emissions by collecting data on services provided by partners such as drivers, DSPs, and movers.
Destination Service Providers
DSPs are direct service partners that support assignees on the ground with housing, schooling, settling-in, and orientation. Their services contribute to the client’s Scope 3 emissions by offering sustainable service models such as digital service offerings through platforms such as RelocationOnline, sustainable transport providers where available, and public transport-based support where appropriate. To remain preferred vendors, DSPs should begin tracking their own emissions and be prepared to share data with RMCs and corporate clients.
Movers
Moving companies generate significant emissions through air, sea, and ground transport. They can lower their impact by using sea freight, reducing shipment volume, and adopting efficient or electric vehicles. Clients are demanding low-emission options, and movers who track and report their Scope 1, 2, and 3 emissions will be better positioned to respond.
Serviced Apartment Providers
When corporate clients book assignee accommodations, temporary housing providers also contribute to Scope 3 emissions. These emissions come from electricity use, heating and cooling, and property maintenance. To reduce emissions, serviced apartment providers can improve energy efficiency, install low-flow fixtures, and use renewable energy where available. Reporting building-level energy use and implementing basic sustainability practices will help meet growing client requirements and contribute to decarbonisation targets.
Human Resource (HR) Professionals
HR helps guide how organisations manage their people and relocation policies. HR is essential in supporting sustainability and reducing emissions, especially in Scope 3. Important areas for HR to consider include:
• Mobility policies matter – HR-led policies like flight class, shipment size, and housing type directly impact emissions—simple swaps can reduce the carbon footprint.
• Greener choices for assignees – Offering virtual orientations, energy-efficient housing, and economy flights supports climate goals and empowers sustainable decisions.
• Sustainable vendor selection – Asking DSPs, RMCs, and housing providers to report emissions ensures alignment with your organisation’s environmental commitments.
• Understand remote work emissions – Home-based work shifts energy use offsite; HR plays a key role in tracking and improving these often-overlooked emissions.
• Aligning for impact – across HR, RMCs and DSPs ensure alignment on sustainability goals and better Scope 3 reporting.
Tracking and Reporting
All stakeholders should focus on the most material Scope 3 categories for their operations and work with value chain partners to improve data collection. Clear reporting, supported by the GHG Protocol, requires companies to list included categories, explain data sources and methods, and outline supplier engagement efforts.

How to Calculate Scope 3 Emissions Using the GHG Protocol
The GHG Protocol’s Scope 3 Standard is the globally recognised framework for reporting value chain emissions. Here’s how global mobility companies can apply it in practice:
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Identify Relevant Categories in the Scope 3 standard
Most DSPs and RMCs for example will report:
- Category 1: Purchased Goods and Services (e.g., local partners and freelance DSPs)
- Category 3: Fuel- and Energy-Related Activities (e.g., upstream emissions from coworking electricity and home-based work)
- Category 5: Waste Generated in Operations
- Category 6: Business Travel
- Category 7: Employee Commuting
- Category 8: Upstream Leased Assets (e.g., desks, laptops)
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Gather Activity Data
Use available operational data like:
- Travel logs, Google Maps for distance
- Assignment management platforms
- Accounting records (vendor payments, IT purchases)
- Office attendance schedules
- Spreadsheets tracking home-based work patterns
- Apply Emissions Factors
Match activities to the right emission factor using sources like DEFRA or the relevant emissions factor, depending on which country your business operations are conducted in.
- Use Simple Formulae and Tools
The FIDI World Favor Carbon Calculator is a helpful tool to track emissions across all scopes. Manual calculation methods are also possible, for example:
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- Business Travel: Distance × Emissions Factor (EF) by mode (e.g., 0.15 kg CO₂e/km for short-haul flights)
- Partner Services: Average distance driven × EF per vehicle type
- IT Equipment: Total units × embodied emissions ÷ depreciation period
- Electricity (coworking): Desk sqm × kWh/year × EF
- Extrapolate and Document
If data is incomplete, make informed estimates using averages. Always document your assumptions, sources, and methods for transparency and consistency.
Best Practices for the Global Mobility Industry
1. Start with What You Know
- Estimate mileage for key relocation activities (e.g. 80 km for a home search tour)
- Track travel for consultants and client visits using calendars or receipts
- Estimate energy use per desk or laptop where metered data is unavailable
2. Prioritise Material Categories
- Focus first on partner emissions and business travel, which are often the largest contributors
- Don’t aim for perfection, start with approximate data, then refine over time.
3. Right-Size Your Approach
- SMEs: Use free tools like the FIDI Carbon Calculator
- Mid-sized providers: Build a basic Excel tracker using GHG Protocol guidance
- Larger providers: Consider cloud-based ESG platforms if cost-effective
Moving Forward
For RMCs, DSPs, movers, and accommodation providers, Scope 3 emissions stem from everyday activities, transporting goods, booking housing, delivering services, and using subcontractors. These emissions are no longer invisible. Clients with net-zero targets require detailed data, and regulators are moving towards standardised mandatory disclosure frameworks.
The mobility industry can lead by measuring key emissions, engaging partners across the value chain and embedding sustainability into mobility policies. Those who take action now can help strengthen client relationships and shape a lower-carbon future for global mobility.
References
Department for Environment, Food & Rural Affairs (DEFRA) (2023). UK Government GHG Conversion Factors for Company Reporting. Available at: https://www.gov.uk/government/collections/government-conversion-factors-for-company-reporting
Energy Market Authority (EMA) Singapore (2024). Singapore Energy Statistics and Publications. Available at: https://www.ema.gov.sg
FIDI Global Alliance (2024). FIDI Carbon Footprint Calculator. Available at: https://app.worldfavor.com/co2e-calculator
Greenhouse Gas Protocol (2011). Corporate Value Chain (Scope 3) Accounting and Reporting Standard. World Resources Institute and World Business Council for Sustainable Development. Available at: https://ghgprotocol.org/standards/scope-3-standard
Greenhouse Gas Protocol (2023). GHG Emissions Calculation Tools. Available at: https://ghgprotocol.org/ghg-emissions-calculation-tools
United States Environmental Protection Agency (EPA) (2023). Greenhouse Gas Inventory Guidance: Indirect Emissions from Purchased Goods and Services. Available at: https://www.epa.gov/climateleadership/ghg-inventory-guidance