To reduce Scope 3 emissions from t-shirt, beef, and electronics production, retailers can prioritize actions based on their decarbonization potential and proximity in the value chain.

T-shirt production

Beef production

Electronics production

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Retailer’s role

% of emissions abatement

A

Lead and scale

B

Convene value chain

C

Collaborate 

and catalyze

D

Advocate and 

support

Lower-than-average carbon price¹

8

Cost neutral³

15

14

7

Average carbon 

price

Cost relative to 

carbon price²

1

10

4

9

5

2

6

18

3

17

16

13

12

11

Higher-than-average carbon price 

Tier 3

Tier 2

Tier 1

Placement in value chain relative to retailer⁴

Note: Based on production for 60% cotton, 40% polyester t-shirt.

¹Using an average global carbon price of 50 $/metric ton (Mt) of CO₂ based on World Bank report that states that Network for Greening the Financial System’s modeling suggests that carbon prices need to be around $50 by 2030 in 2010 terms to achieve a below 2°C outcome (State and trends of carbon pricing
World Bank, May 2023) and based on McKinsey analysis that the required global carbon price in 2020 is ~$40–$80 to limit warming to 1.5ºC.

²Cost relative to carbon price is measured by benchmarking decarbonization costs against global average carbon pricing of $50 as the opportunity cost. 

³Cost neutral refers to a reduction cost of $0/MtCO₂ equivalent.

⁴Tiers 1 and 2 represent a retailer’s immediate supplier network (ie, direct suppliers and their direct suppliers); further upstream in the value chain are tier 3 
and tier 4+.

⁵Based on marginal abatement cost curve that covers Scope 3 upstream emissions, including raw material extraction, agriculture, processing, manufacturing, packaging, and transportation; excludes retail waste and end-of-life emissions.

⁶Electrification of transport, though it has emissions distributed across whole value chain, is attributed to action taker closest to retailer (tier 1 supplier) because of high level of influence over entire supply chain.

McKinsey & Company

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Battery

Materials

Materials

Battery

Battery

Printed circuit board

Printed circuit board

Printed circuit board

Printed circuit board

Battery

Materials

Materials

Materials

Materials

Materials

Packaging and transportation

Packaging and transportation

Packaging and transportation

Animal feed

Animal feed

Animal feed

Animal feed

Animal feed

Animal feed

Animal feed

Beef farming

Beef farming

Beef farming

Beef farming

Beef farming

Beef farming

Ecosystem

Ecosystem

Beef farming

Beef farming

Beef farming

Transportation and packaging

Processing

Processing

Transportation and packaging

Transportation and packaging

Processing

13