ESG reporting fails when it is a separate exercise run once a year on data nobody trusts. These figures come from the same suppliers, categories and orders as everything else — and say plainly what is an estimate.
The screen states its own method. A spend-based Scope 3 estimate is the standard first-pass approach, and it is described as an estimate — not an audited figure.
Sustainability aims change nothing unless they are weighted in the evaluation everyone can see before the box closes.
The certifications and classifications behind these numbers are the supplier's to maintain, in their own portal.
The question is no longer whether there is a policy. It is what the number is, where it came from, and who checked it.