Most companies’ carbon footprints sit outside their direct operational control, with Scope 3 emissions—indirect emissions across the value chain—often accounting for up to 95% of total impact. Because they are difficult to measure and influence, they are also the hardest to reduce, yet addressing them is essential for any credible net-zero strategy.

Market-based accounting approaches are emerging as key tools to help companies overcome persistent barriers to reducing Scope 3 emissions by financing targeted upstream and downstream decarbonization efforts when direct supplier engagement is not feasible. Beyond is pioneering efforts to identify and scale these investment opportunities, while engaging policy and standards bodies to help governance frameworks mature.