The challenge and what we wanted to achieve 

MTN’s commitment to achieving science-based targets for the reduction of GHG emissions means that we must understand our footprint with far greater accuracy and confidence than ever before. Following asset divestments and an operational boundary expansion to 40 entities, the spend-based method historically used for Scope 3 no longer reflected the scale and complexity of our value chain. We required a more granular, actionable and defensible Scope 3 inventory that Opcos could understand, trust and use to support decarbonisation.

What we did

MTN partnered with climate experts from KPMG, led by Abhay Misri and Nandita Dhoke, to redesign our Scope 3 approach in line with the GHG Protocol while reducing Opco burden and improving data quality under Ambition 2025 and SDG 13. As Dhoke noted, onboarding Scope 3 “is not something that has been done anywhere at a very large scale”, highlighting the ambition of the task. 

Misri and Dhoke began by creating a structure that centred the human experience of data collection. Rather than overwhelming Opcos with numerous category specialists, they helped MTN group all reporting entities into four regional clusters, each supported by a dedicated KPMG cluster lead. These leads became familiar, reliable points of contact for busy Opco teams who “wear many hats.” 

In parallel, they established a network of KPMG category specialists (SPOCs). These specialists were each responsible for the technical design and interpretation of one or two Scope 3 categories: purchased goods and services, waste, fuel-and-energy-related emissions and more. 

Dhoke spent considerable time understanding the systems MTN already had in place. She worked closely with procurement, shared services and ESG teams to adapt templates so they aligned with existing workflows, rather than duplicating them. As she described: “We found our ways to make this exercise more efficient… trying to simplify it for ourselves and for the reporting entities.” 

Misri led governance and delivery coordination, running working groups, facilitating training, engaging executives and ensuring that the technical work connected to a sustainable long-term process. Both worked weekly with KPMG’s Microsoft Sustainability Manager (MSM) technical team to configure Scope 3 ingestion categories and test the tool’s capabilities. Their approach was deliberately collaborative. Every template went through rounds of consultation with Opco functional leads; every assumption was debated; every data field had to be meaningful, not just compliant. 

Outcomes and impact 

The redesigned process led to meaningful operational improvements far beyond improved emissions accuracy. Cluster leads now give Opcos a single, trusted point of contact who guides them through data requirements. Category SPOCs offer deep technical expertise when needed, reducing confusion and strengthening the quality of information entering the system. Centralised procurement data is now extracted once and validated by relevant Opcos, significantly reducing work duplication. Waste data is being aligned across MTN’s ESG system and Scope 3 templates, meaning Opcos will only enter it once. 

Scope 1 and 2 data is already captured through MSM and Scope 3 categories are being progressively configured and tested, laying the foundation for a consolidated, analytics-ready emissions platform. Over time, this will reduce reliance on hundreds of spreadsheets and allow for faster insights, trend analysis and scenario modelling. Perhaps the most significant impact is cultural. Through training, consultation and transparent problem-solving, Misri and Dhoke helped build climate literacy and trust at the Opco level. The goal was to ensure that Opcos are comfortable with the numbers they are reporting, a prerequisite for real decarbonisation decisions. The strengthened relationships, clearer processes and shared understanding now position MTN to take more confident steps into supplier engagement and science-based delivery. 

Lessons learnt 

For Misri and Dhoke, the MTN experience reinforced that the Scope 3 transformation is fundamentally human work. They learned that successful data processes must start with empathy for Opco realities – not with only focusing on what the GHG Protocol ideally demands. Clustering entities by geography, language and maturity helped provide tailored support and avoid overwhelming less-resourced markets. 

Weekly collaboration with MSM technical teams showed that tools must create value for Opcos first if they are to be genuinely adopted. And integrating existing systems, instead of duplicating them, proved essential for building long-term sustainability into the process. Looking ahead, their focus shifts toward strengthening supplier data and improving the availability of supplier-specific emissions factors, building on the robust foundation now in place for Scope 3 management at MTN.