Navigating scope 3 emissions in the context of increasing grid investments facilitating the energy transition

To improve emissions accounting, Elia Group developed Upstream, an SAP-integrated platform leveraging standardized product passports. These passports capture primary data on material composition, manufacturing processes, energy use, transport modes, among others. A structured validation workflow ensures audit-ready reporting, while dynamic recalculation across five data quality levels enables progressive accuracy and real-time Scope 3 results. This approach strengthens transparency, compliance and enables performance reporting.

After two years of using the Upstream platform, the share of physical-based emissions has reach up to ~80% in prioritized strategic assets categories.

For Scope 3 target setting, four methodologies were evaluated under the Science Based Targets initiative (SBTi) framework: absolute reduction, economic intensity, physical intensity, and supplier engagement. Based on qualitative and quantitative criteria, a physical intensity-based target was selected as a result of the analysis. The target consists of a two-thirds decrease in emissions intensity per unit of new transformer capacity vs a 2024 baseline, with a 67% scope 3 inventory coverage. This target meets the well-below 2°C pathway and will be submitted in 2026 to SBTi for validation.