The carbon footprint has become a key indicator for measuring a company's impact on the climate. But did you know that most of this footprint often escapes the direct control of management? Welcome to the world of Scope 3: those indirect emissions, lurking in the shadows of your value chain, which weigh heavily in your carbon footprint. For internationally-focused French SMEs, they represent both a complex challenge and a secret lever for action.

Understanding Scope 3, measuring it, grasping its regulatory importance and identifying strategies to reduce it: these are the keys to turning a constraint into a competitive advantage. In this article, we decipher this essential concept, explain its decisive role in the carbon footprint, and explore how to deal with it - with, as a bonus, a concrete example like Keewe.

To understand the link between Scope 3 and carbon footprinting, let's start with the basics. The carbon footprint measures all greenhouse gas (GHG) emissions - CO2, methane, nitrous oxide - generated by an activity or organization, expressed in tonnes of CO2 equivalent (tCO2e). These emissions are classified into three categories by the Greenhouse Gas Protocol:

• Scope 1: Direct emissions (e.g. fuel for company vehicles).
• Scope 2: Indirect emissions linked to purchased energy (e.g. electricity).
• Scope 3: All other indirect emissions from the value chain (purchasing, transport, product use).

Scope 3 is the largest and most elusive. It covers 15 sub-categories, according to the GHG Protocol, including :

• Purchased goods and services (e.g. raw materials).
• Transport and distribution (upstream and downstream).
• Business travel.
• The use and end-of-life of products sold.

For an exporting SME, this includes the impact of foreign suppliers, international payments and shipping. The result? Scope 3 can account for 70% to 90% of the total carbon footprint, depending on the sector. It's a discreet giant, but impossible to ignore.

Measuring Scope 3 is a complex but essential exercise. Unlike Scopes 1 and 2, which are based on internal data (fuel consumption, electricity bills), Scope 3 requires the collection of information that is often external and fragmented. Here are the main steps:

1. Value chain mapping
   Identify all indirect activities: suppliers, logistics, product usage. For example, a textile company needs to identify its cotton suppliers, its transporters, and even the washing habits of its customers.
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2. Collecting data
   Two approaches coexist:
   
   • Primary data: specific information provided by partners (e.g. emissions declared by a supplier).
   • Secondary data: Estimates based on sector averages (e.g. kg CO2e per euro spent, via databases such as ADEME).
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3. Emission factors
   Apply coefficients to convert data into emissions (e.g. 0.5 tCO2e per tonne of sea freight). These factors come from recognized databases (IPCC, ADEME, or Carbon Trust which offers practical examples to refine your calculations).
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4. Aggregation and analysis
   Compile the results to get an overview. Tools such as carbon footprint software (e.g. Sami, Carbo) or specialized consultants can simplify this process.

Let's take a concrete example: an international payment via SWIFT. Without primary data, an average estimate (e.g.: 0.1 kg CO2e per transaction) is used. It's imprecise, but gives an order of magnitude.

Scope 3 is not a detail: it is often the main contributor to the carbon footprint. According to the CDP, Scope 3 represents on average 11 times the emissions of Scopes 1 and 2 combined.

Why does Scope 3 carry so much weight? Because it reflects the interconnected reality of modern commerce. A company does not live in a vacuum: its emissions depend on its suppliers, customers and logistics partners. In sectors such as industry and international trade, this interdependence is exploding.

An example: a French SME importing electronic components from Asia. Scope 1 (its machines) and Scope 2 (its electricity) weigh little against Scope 3: mineral extraction, factory manufacturing, transport by air or sea. Even international payments, via their infrastructures, add a layer of indirect emissions.

This dominance has a clear consequence: reducing your carbon footprint without tackling Scope 3 is like emptying a swimming pool with a spoon. But it also opens a door: every Scope 3 point is a potential lever for action.

Scope 3 is no longer an option. In France, the law requires companies with more than 500 employees to publish a carbon footprint including these indirect emissions from 2022 (Article 301 of the French Climate and Resilience Act). The European Union is reinforcing this trend with the CSRD (Corporate Sustainability Reporting Directive), which will extend these obligations from 2024.

But it's not just a legal requirement. Customers, investors and partners are increasingly demanding transparency. A company that ignores its Scope 3 risks losing business to more responsible competitors. On the other hand, companies that do manage to do so stand out in a world where CSR is becoming a criterion of choice.

Reducing Scope 3 requires a proactive approach. Here are the main strategies, applicable to all types of company, especially those involved in international trade:

1. Optimizing suppliers
   Favor partners with sustainable practices (e.g. ISO 14001 certifications, renewable energy). SMEs can renegotiate their contracts to reduce upstream impact.
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2. Reducing transport
   Favor sea freight over air freight (10 to 20 times less emissive) or relocate certain stages of the supply chain.
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3. Responsible design
   Produce durable and recyclable goods to limit downstream impact (use and end-of-life).
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4. Digitization and transparency
   Use tools to measure and track your indirect emissions in real time. This allows you to identify hot spots and act quickly.
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5. Offsetting and investment
   Finance ecological projects (reforestation, clean energy) to neutralize part of your residual emissions.

And this is where a solution like Keewe comes in, combining measurement and concrete action.

If Scope 3 is a lever, Keewe is a shining example. This French fintech transforms international payments - an often neglected Scope 3 item - into a carbon footprint reduction tool.

How does Keewe do it? Thanks to its Green FX technology, Keewe measures the carbon impact of each transaction (servers, banking networks, supplier context). Then, it donates 15% of its remuneration (the exchange difference) to finance environmental projects chosen by its customers: carbon offsetting, coral restoration, marine depollution. All with a no-frills platform (transfers, management), covering over 130 currencies, even exotic ones.

For an exporting SME, it's a double win: competitive payments and a more controlled carbon footprint. Each transfer becomes a building block in a solid CSR strategy, with an impact certificate at the end. Keewe doesn't solve all Scope 3 issues, but it does illustrate how a specific segment (financial flows) can become a powerful lever.

Scope 3 is not inevitable. It's an invitation to rethink your practices, to measure what counts, and to act where the impact is greatest. By understanding its role in your carbon footprint, calculating it accurately, and adopting appropriate strategies - like Keewe's - you can turn a challenge into an opportunity.

In a world where sustainability is shaping the future of business, Scope 3 is your secret lever. Ready to seize it? To find out more about solutions like Keewe, visit www.keewe.eu.Ensemble, let's make every exchange a step towards a responsible future.