Ollie (broken rib et al), Tom and Dexter open episode 48 with a discussion on new developments from the California Air Resources Board around the Corporate Climate Data Accountability Act. A key point of debate is the estimated cost of Scope 3 reporting, quoted at $8,000–$20,000, which the hosts suggest is likely understated and politically positioned to help legislation pass. It’s a chat that highlights the wide gap between basic reporting approaches and the far more resource-intensive work of supplier engagement and emissions reduction, alongside growing demand for clearer business cases tied to cost savings and resilience. Then, Izzy Farnsworth senior associate at PACT, joins the studio to introduce a new white paper focused on how companies can actually use product carbon footprint data. Rather than focusing on calculation, the work addresses the practical challenge of applying uneven, incomplete supplier data. The key shift is from asking whether data is ‘high quality’ to whether it’s ‘fit for purpose’, helping companies make better decisions with imperfect inputs. The white paper is being piloted throughout 2026, with the aim of embedding this approach into PACT’s methodology and broader infrastructure, which enables standardised exchange of product-level emissions data across supply chains. Phil Cumming then shares his perspective from leading sustainability at The Warehouse Group in New Zealand, drawing on a career that spans the London 2012 Olympics, Kingfisher and Marks & Spencer. He describes how around 90 percent of the company’s impact sits in the supply chain and outlines practical steps being taken, including a supplier carbon engagement programme covering around 300 suppliers and a sustainability-linked supply chain finance initiative with HSBC to incentivise action. He also reflects on New Zealand’s evolving regulatory landscape and the growing importance of peer collaboration, particularly in regions where capability gaps remain. A central theme of Phil’s interview is that many of the core challenges haven’t fundamentally changed. Supplier engagement remains the top priority, but there is still a lack of consensus on data, tools and methodologies. He argues that progress will not come from solution providers alone, but from peers working together to define shared principles and reduce fragmentation across the market. The episode then shifts to Liam Salter, CEO of RESET Carbon, which is part of the LRQA group, a leading global assurance provider operating in over 150 countries. He focuses on what it actually takes to deliver decarbonisation inside supply chains across Asia. He explains that many companies arrive with ambitious targets but no clear plan, and that the biggest barrier is often the absence of a compelling commercial value proposition for suppliers. Without clear incentives linked to business outcomes, suppliers are unlikely to prioritise investment, even where returns are positive.🎧 Enjoy. And remember: all of our previous episodes are available online at www.scope3peergroup.com/podcast.
