Progressing

Stage 3 Progressing is for organisations that have achieved comprehensive upstream emissions measurement across all scopes, are taking credible, evidenced steps to reduce emissions year-on-year, and are managing any residual emissions through verified, quality-assured carbon credits. This stage goes significantly beyond compliance requirements and is designed to withstand rigorous supply chain and stakeholder scrutiny.

‍

What's required

• All Stage 2 requirements met and carbon footprint updated annually
• Full upstream Scope 3 coverage across all 8 categories, or documented materiality justifications for any exclusions
• Formal materiality assessment and formalised data quality assessment with structured improvement plan
• Near-term science-based targets aligned with SBTi criteria, with a long-term net zero commitment of minimum 90% absolute reduction by 2050
• Climate Action Plan clearly distinguishing completed, in-progress, and planned actions
• Supply chain and value chain reduction activities evidenced
• Demonstrated year-on-year emissions reduction trajectory
• Where residual emissions are offset, credits must meet recognised quality standards and be additional, permanent, and third-party verified
• Independent verification to at least limited assurance standard
• Board-level accountability confirmed and annual progress published

Our panel reviews your upstream Scope 3 methodology against the GHG Protocol Corporate Value Chain Standard, assesses the credibility of your reduction trajectory, checks the quality and integrity of any carbon credits used, and confirms governance and public transparency are in place

‍

Framework alignment

Progressing goes beyond PPN 006 minimum requirements and aligns with the SBTi Corporate Net-Zero Standard (v1.3), B Corp Year 3 requirements, the UK Transition Plan Taskforce (TPT) framework, and ISO 14064-3 limited assurance. It positions organisations for EcoVadis Silver or Gold, supports NHS Evergreen criteria, and is grounded in the Oxford Principles on Net Zero Aligned Offsetting. Early adoption of UK SRS S2 is supported at this stage, and Stage 3 organisations are well positioned to respond to CSRD Scope 3 data requests from EU-based customers.

‍

STAGE 3 ACCREDITATION - PROGRESSING +

Progressing Plus builds on Stage 3 by extending your carbon footprint to cover all downstream Scope 3 categories, the full picture of your value chain impact. At this stage you are applying higher-quality data methodologies for material emissions sources, your capital investment decisions reflect whole-life carbon impacts, and a carbon removal strategy is in place for managing residual emissions.

• All Progressing requirements met and carbon footprint updated annually with full audit trail
• Full downstream Scope 3 coverage: downstream transportation & distribution, processing of sold products, use of sold products, end-of-life treatment, downstream leased assets, franchises, and investments, or robust documented justifications for any exclusions
• Formal materiality assessment across all 15+ GHG Protocol Scope 3 categories, upstream and downstream
• Higher-quality data methodologies prioritised for material categories: activity-based, supplier-specific, product carbon footprints (PCFs), lifecycle assessments (LCAs), or environmental product declarations (EPDs)
• Capital investment decisions demonstrate consideration of whole-life carbon impacts
• Carbon removal strategy documented for management of residual emissions
• Sustained year-on-year reductions demonstrated across all scopes
• Independent verification in place; reasonable assurance level used or actively being progressed

Our panel reviews your full value chain Scope 3 methodology against all 15+ GHG Protocol categories, assesses the quality of data methods applied to material sources, and checks that your carbon removal strategy is credible and documented. We confirm that reductions are genuine and sustained across all scopes and that verification meets the reasonable assurance standard expected at this stage.

‍

Framework alignment

Progressing Plus aligns with the full SBTi Corporate Net-Zero Standard value chain requirements and strengthens EcoVadis Gold and Platinum positioning. It supports UK Sustainability Reporting Standards (UK SRS S2) and ISSB IFRS S2 transition plan disclosure, and positions organisations strongly for JOSCAR Zero verified supplier data submission. ISO 14064-3 reasonable assurance is actively encouraged at this stage.

For qualifying organisations, Progressing Plus provides the most comprehensive evidence base available for SECR compliance, CSRD supply chain data requests, and supply chain due diligence from large corporate and public sector buyers. It is consistent with the principles of ISO 14064-1 and supports B Corp recertification requirements at Year 3 and beyond.

_{To receive the full Stage 3 Progressing criteria, detailed guidance notes, and submission checklist, contact us.}