HomeResearch & Knowledgeback to HomeSustainabilityback to Research & KnowledgeTackling scope 3 emissions through partnershipsback to Sustainability

Case Study

Tackling scope 3 emissions through partnerships

By Amanda Williams, Knut Bjarne Haanaes and David Bach

12 pages

March 2023

Order this case study

Reference: IMD-7-2422

Companies are now aiming to decarbonize their supply chains by tackling scope 3 emissions (indirect emissions along the value chain). Scope 3 emissions are difficult for companies to manage because they reside outside the companies’ direct control, and for this reason, they always require partnerships. However, partnerships are not easy, and it is difficult to determine exactly which partnership will best achieve the desired sustainability objectives. This case study focuses on the sustainability partnership portfolio of ZUCCA, a fictitious company in the food and agriculture sector that is looking to dramatically reduce its scope 3 emissions. ZUCCA’s new chief sustainability officer (CSO) is considering the future of the company’s sustainability partnerships portfolio and evaluating which partnership will best help the company dramatically reduce scope 3 emissions. The CSO considers partnering with three different NGOs: the World Business Council for Sustainable Development (WBCSD); World Wide Fund for Nature (WWF); and the World Economic Forum (WEF).

Learning Objective

Describe the importance of the GHG Protocol and how it can be used
Identify scope 1, 2, and 3 emissions
Analyze how corporate GHG reduction strategies have changed
Analyze which partnership strategy is best for tackling scope 3 emissions

Keywords

Strategy, Sustainability, Partnership, Emission Reduction, Scope Three Emissions, Greenhouse Gas Protocol, World Economic Forum, World Wildlife Fund, Climate Action, Goal Partnerships

Settings

Europe, Switzerland
World Business Council for Sustainable Development, Philanthropy, Non-profit Organizations Management

Type

Field Research

Available Languages

English

IMD case studies are distributed through case clearing houses. In order to browse the collection and purchase copies please visit the links below.

The Case Centre

Cranfield University

Wharley End Beds MK43 0JR, UK
Tel +44 (0)1234 750903
Email [email protected]

Harvard Business School Publishing

60 Harvard Way, Boston MA 02163, USA
Tel (800) 545-7685 Tel (617)-783-7600
Fax (617) 783-7666
Email [email protected]

Asia Pacific Case Center

NUCB Business School

1-3-1 Nishiki Naka
Nagoya Aichi, Japan 460-0003
Tel +81 52 20 38 111
Email [email protected]

IMD retains all proprietary interests in its case studies and notes. Without prior written permission, IMD cases and notes may not be reproduced, used, translated, included in books or other publications, distributed in any form or by any means, stored in a database or in other retrieval systems. For additional copyright information related to case studies, please contact Case Services.

Contact

Research Information & Knowledge Hub for additional information on IMD publications

Keep reading

Article

Responsible Leadership - Integrity & Authenticity

Discover a framework for Responsible Leadership, guiding you to lead with care and ethics in an increasingly turbulent and complex world.

Board Business Ethics Leadership Sustainability

By Mias de Klerk

in I by IMD

Case Study

TBC Group: Future proofing a history of success

Strategy Digital Growth

By Goutam Challagalla, Francis D. Kim and Philip Charles Zerrillo

Article

CFO’s role - Driving Sustainability

Chanel Global CFO and IMD Executive in Residence Philippe Blondiaux explains how finance leaders can sustain a long-term focus on sustainability while addressing short-term challenges.

Luxury Sustainability

By Stéphane J. G. Girod

in I by IMD

Case Study

DSS+: Carving out a sustainability consulting leader

Finance Entrepreneurship Sustainability

By Benoit F. Leleux, Giorgio Pignalosa, Larissa Margot Bieler, Mojisola Onabanjo Akinkunmi and Nicolas Campodonico

Article

Are you building a biodiversity strategy? A five-step guide

The need to protect nature is a challenge for all companies. But do you know the potential business benefits of a successful biodiversity strategy? Take this short quiz to test your knowledge of the issue, and read on for a five-step guide to gett...

Sustainability

By Julia Katharina Binder, Adrian Dellecker and Aurélie V. Stamm

in I by IMD Brain Circuits

24 February 2025

Case Study

Nestlé Health Science: Building a healthy future towards 2030

The board of Nestlé S.A. announced that Anna Mohl would become the CEO of Nestlé Health Science (NHSc) — a global leader in nutritional science — on 1 January 2024. She was delighted to hear about her new position but knew there was little time to...

Strategy General Management Global Business

By Niccolò Pisani, Elham Pazirandeh-Micol, Karine Richard, Liudmila Ost and Quentin de Rham

Article

Sustainable Future - Working with AI

As AI continues to reshape industries, businesses must navigate the balance between automation and human contribution. How can AI can drive sustainability while empowering both employers and employees through data collaboration, energy optimizatio...

Artificial Intelligence Sustainability

By José Parra Moyano

in I by IMD

18 February 2025

Article

CFOs and the CSRD: A strategic opportunity for resilient growth

More than simply a compliance exercise, sustainability reporting regulations offer a chance to develop and strengthen your business, says IMD’s Salvatore Cantale

Finance Sustainability

By Salvatore Cantale

in I by IMD

Responsible Leadership - Integrity & Authenticity

By Mias de Klerk
in I by IMD

Summary

Discover a framework for Responsible Leadership, guiding you to lead with care and ethics in an increasingly turbulent and complex world.

Contact

Research Information & Knowledge Hub for additional information on IMD publications

Related topics

Board

Business Ethics

Leadership

Sustainability

Browse all topics

CO-RO (B): Weathering the storm

By Omar Toulan and Valerie Keller-Birrer
Case reference: IMD-7-2640 ©2025

Summary

Case B describes the unprecedented challenges faced by CO-RO in 2020. The implementation of the sugar tax in its largest Middle Eastern market led to a near 50% volume drop in CO-RO’s sales, and Covid-19 lockdowns impacted the Asia-Pacific (APAC) region in particular. These events led to a dramatic drop in net sales and gross profit, forcing CO-RO to re-evaluate its growth strategy and implement cost-saving measures. By 2022, CO-RO faced further challenges with global supply chain disruptions and inflation due to the war in Ukraine. This required strategic decisions to stabilize and ensure future growth amid ongoing external pressures.

Reference IMD-7-2640

Organization CO-RO Group

Industry Consumer Goods, Food and Beverage

Available Languages English

Contact

Research Information & Knowledge Hub for additional information on IMD publications

Related topics

Strategy

Browse all topics

CO-RO (A): Storm clouds forming

By Omar Toulan and Valerie Keller-Birrer
Case reference: IMD-7-2590 ©2025

Summary

The CO-RO Group is a manufacturer of fruit-based still drinks, concentrates and ambient ice (home-freeze popsicles) headquartered in Denmark. Although production takes place in Denmark, most of its products are sold internationally, with the company relying on long-term local partners to convert and market the finished products. Historically, the company focused on markets in which fruit-based drinks were rare, which led to steady growth in line with GDP and population increases; 70% of sales and 80% of profits came from the Middle East. Set between 2015 and 2019, Case A describes the company’s “Shape for Growth” strategy, which aimed to reduce over-reliance on key markets and resulted in new market entries and over 150 new products. This strategy also mitigated the effects of the 2014-2016 oil price crisis. However, in 2019, Saudi Arabia’s announcement of a 50% sugar tax on sweetened beverages threatened to significantly reduce market volumes.

Reference IMD-7-2590

Organization CO-RO Group

Industry Consumer Goods, Food and Beverage

Available Languages English

Contact

Research Information & Knowledge Hub for additional information on IMD publications

Related topics

Strategy

Browse all topics

TBC Group: Future proofing a history of success

By Goutam Challagalla Francis D. Kim and Philip Charles Zerrillo
Case reference: IMD-2651 ©2025

Summary

The case explores TBC Bank Group’s remarkable journey from a small Georgian bank to a regional leader in digital financial services across Central Asia. Founded in 1992 with just US$500 in initial capital, TBC evolved into Georgia’s largest financial institution and pioneered into digital banking. The case highlights TBC’s strategic expansion into Uzbekistan, where it rapidly built a leading digital banking ecosystem. Students will analyze TBC’s international growth approach as it transformed customer experience, leveraged technology and built a sustainable competitive advantage through product diversification, strong organizational culture and operational agility. The case explores international market entry, digital transformation and aligning strategies with local market needs, highlighting how TBC’s focus on innovation drives its regional expansion.

Reference IMD-2651

Organization TBC Bank Group

Industry Finance and Insurance, Banking

Available Languages English

Contact

Research Information & Knowledge Hub for additional information on IMD publications

Related topics

Strategy

Digital

Growth

Browse all topics

DSS+: Carving out a sustainability consulting leader

By Benoit F. Leleux Giorgio Pignalosa Larissa Margot Bieler Mojisola Onabanjo Akinkunmi and Nicolas Campodonico
Case reference: IMD-7-2639 ©2025

Summary

The case examines the entrepreneur-led carve out and buyout of dss+, DuPont’s safety and sustainability consulting division, by Gyrus Capital and dss+ management team. dss+ (formerly “DuPont Sustainable Solutions”) played a pivotal role in high-risk industries such as oil, gas, and chemicals, providing critical consulting services at a time when global regulatory pressure on operational safety and sustainability was intensifying. Gyrus Capital, a mid-market private equity specialist, came together with the management team to engineer the buyout, based on the firm’s strong and predictable revenue streams, long-term client relationships and specialized expertise in safety and sustainability consulting. What emerged out of the 2019 transaction was an independent sustainability consulting powerhouse with over 1,500 consultants around the world. By 2024, dss+ was still expanding rapidly in terms of staff and domains of expertise, not to mention geography, and had to respond to quickly evolving external and internal demands, with clients increasingly expected to be served globally on a full range of sustainability-related services. With a strong sense of purpose (saving lives and creating a sustainable future), a potent pitch line (Protect. Transform. Sustain), over 750 clients on 1,800 projects across 41 countries, a global team of 1,500 people and plenty of organic growth across 7 core industries, the company was clearly heading for the stars. Yet, new questions loomed: Was it time to start managing that wild growth, deepening competitive advantages and building functional moats? How would dss+ remain competitive? Was it time to put a few new initiatives on high octane fuel: Leadership? Digital transformation? Global growth? Some totally new ideas?

Reference IMD-7-2639

Organization dss+, Gyrus Capital, Inflexion

Industry Services, Environmental Services;Healthcare, Health and Medical Services;Services, Public Safety;Business Management Services, Consultancy

Available Languages English

Contact

Research Information & Knowledge Hub for additional information on IMD publications

Related topics

Finance

Entrepreneurship

Sustainability

Browse all topics