ESC conducted a Scope 3 Materiality Assessment for a Terminal Storage Operator, helping the company identify and prioritise its most significant Scope 3 greenhouse gas emissions for CSRD reporting and progress towards its net zero ambitions.
About the Project
The client operates a network of terminals across multiple countries, providing storage infrastructure for chemicals, gases, fuels, and new-energy products. As a company with operations in the European Union, it falls within the scope of the Corporate Sustainability Reporting Directive (CSRD).
CSRD significantly expands sustainability reporting requirements and places strong emphasis on double materiality, requiring companies to consider both their environmental and social impact, and how sustainability issues create financial risks and opportunities for the business.
As part of its long-term sustainability strategy, the company has committed to a net zero target. A critical next step was gaining a clear understanding of its Scope 3 emissions, which typically represent the largest and most complex part of a company’s carbon footprint.
Our Approach
The client appointed ESC for its strong experience in GHG emissions assessment, sustainability reporting, decarbonisation and net-zero strategy development. ESC worked with the client to understand its operations, value chain, and available emissions data.
The Scope 3 Materiality Assessment for a terminal storage operator was designed not only to identify the most significant Scope 3 emission categories, but also to provide a practical framework that the client’s teams could use to strengthen emissions measurement, data quality and reporting over time.
The assessment applied the GHG Protocol’s principles for evaluating relevant Scope 3 categories, supported by a double materiality lens to consider environmental impacts alongside financial risks and opportunities. The work also drew on applicable CSRD and ESRS requirements and ISO 14064 principles.
Key elements of the approach included:
- A structured Scope 3 screening exercise supported by literature review and data collection
- Stakeholder surveys to capture relevant internal and external perspectives
- Identification of data gaps and practical screening methods
- Development of a clear Scope 3 Measurement Framework, covering calculation methodologies, data requirements, and data quality management
- Creation of a Scope 3 Calculation Tool with built-in guidance, assumptions, and automated calculations
- Delivery of a capacity-building workshop to strengthen internal understanding and implementation capability
Outcome
The project enabled the client to clearly identify its most material Scope 3 emission categories in line with CSRD and European Sustainability Reporting Standards (ESRS) expectations.
The results provide a strong foundation for CSRD-compliant sustainability reporting, informed decision-making, and progress towards the company’s net-zero target. More broadly, the findings support ongoing sustainability initiatives, risk management, and credible climate disclosures.
Preparing for CSRD or working through Scope 3 complexity?
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