Assessment and reduction plan of scope 3 GHG emissions: the case of “Industria Grafica Eurostampa S.p.A”

Reducing Scope 3 greenhouse gas (GHG) emissions is a significant sustainability challenge for companies, as they usually represent the largest share of the total corporate emissions. This thesis examines the case of Industria Grafica Eurostampa S.p.A. (referred in this thesis to simply as Eurostampa) a global printing company that produces high-quality labels. The research explores how Eurostampa can measure and cut its Scope 3 emissions, combining data analysis with practical strategies. Previous analyses on Scope 1 and Scope 2 emissions have already been completed, providing a solid foundation for this study. The research methodology follows the steps below: review and integration of existing studies, validation of the Scope 3 assessment, identification of hotspots and definition of a reliable baseline 2023 of scope 3 and reduction strategies (for internal use). This study collected data from Eurostampa’s internal records and supplier primary data, and used a third-party environmental tool to ensure methodological robustness and alignment with international standards. The baseline of 2022 demonstrates that the main contributors to Scope 3 are purchased goods, with 16.200-tonCO2 eq, 62% of scope 3; and waste, with 7.340-tonCO2 eq, 28% of scope 3. For purchased goods, the transition from secondary databases to primary data supplied by partners significantly improved accuracy and reliability of data: total emissions for Purchased Goods increased from 16,200 tCO₂e in the 2022 baseline (estimated using ecoinvent factors) to 21,100 tCO₂e in the 2023 baseline, which was developed as part of this thesis using supplier-provided data. The study also examined possible waste-related projects that could help reduce environmental impact. These initiatives are considered potential directions for future research and development. The main contribution of this thesis is the definition of a reliable and replicable Scope 3 baseline, together with a set of reduction strategies that can serve as a reference model for Eurostampa and other companies in similar sectors. This baseline provides the foundation for setting science-based targets and for following a credible path towards net-zero emissions. By reducing CO₂ emissions, the company can make concrete progress towards reaching the 2050 net-zero goal.