Scope 3 and ESG Reporting

GeSI has a history of advancing the sustainability agenda through digital transformation, including helping our members navigate voluntary reporting guidance and formal regulations.  Through collaborative efforts with organizations like GSMA and ITU, GeSI has pioneered comprehensive guidelines for emissions reporting and environmental governance, driving progress toward a low-carbon economy.

Objectives

GeSI’s objectives in the field of Scope 3 emissions and ESG reporting focus on:

• Supporting industries to measure and reduce their full value-chain emissions, including those from suppliers and product usage.
• Harmonizing reporting standards to improve consistency and comparability across sectors.
• Promoting transparency and accountability by aligning with global sustainability frameworks like the UN Sustainable Development Goals (SDGs) and Paris Agreement.
• Encouraging best practices and practical guidance through workshops, toolkits, and ongoing support.
• Creating a community of practitioners among GeSI members, meeting monthly, to advance our collective reporting capabilities.

Our Work on Scope 3 and ESG Reporting

GeSI’s 2023 collaboration with GSMA and ITU on Scope 3 Guidance for Telecommunication Operators is a significant milestone in helping telcos manage their indirect emissions. The guide outlines methodologies for calculating Scope 3 emissions, empowering operators to integrate this data into their sustainability reporting practices. This initiative addresses the urgent need for accurate value-chain carbon footprint assessments, enabling telecom companies to track progress against emission reduction targets.

In 2024, GeSI produced a detailed review of operational control and boundary setting in data centers in a paper titled Carbon Accounting for the ICT Industry. This work serves as a precursor to formal guidance on data centers, and serves as a foundational set of principles and determining factors in assigning ownership of greenhouse gas emissions.

On the broader ESG front, GeSI continues to work on streamlining environmental, social, and governance reporting in an era of increased mandatory regulations. The organization’s frameworks aim to integrate ESG considerations into core business strategies, improving risk management and investment decision-making. GeSI also provides members with the necessary tools and guidance to comply with emerging regulations and meet stakeholder expectations around corporate sustainability disclosure.