News
Published on
June 4, 2025

Driving Maritime Scope 3 Accuracy: ReFlow and the IMEF Initiative

The maritime industry just took a major step toward credible carbon reporting. With ReFlow’s expertise, the IMEF Initiative lays the foundation for standardized Scope 3 emissions measurement.

The IMEF (IMPA Maritime Environmental Footprint) Initiative is a data-driven sustainability effort launched by IMPA SAVE to help the maritime industry align on credible Scope 3 emissions reporting. Its central goal? To establish activity-based Product Carbon Footprint (PCF) calculations as the industry standard for maritime components and equipment.

Rather than relying on spend-based estimates, which offer only rough approximations, the IMEF Initiative champions data-backed, production-specific calculations that reflect real-world emissions. This shift is critical for shipowners, operators, and suppliers navigating growing ESG requirements and supply chain pressure for verified climate data.

ReFlow’s Role in Building the Framework

Under the expert guidance of ReFlow, the IMEF Initiative developed and published its first guidance paper a practical starting point for maritime suppliers looking to report PCFs.

ReFlow contributed:

By leading the development of this foundational framework, ReFlow is helping the industry move from intention to implementation, turning climate goals into measurable action.

What’s Inside the IMEF Guidance Paper?

The guidance paper is designed to help maritime stakeholders calculate and communicate the production-phase emissions of the products they supply using Life Cycle Assessment (LCA) methods.

It covers:

  • Definition of PCF (Product Carbon Footprint)
  • Scope limitations: Focused on production only (“cradle to gate”)
  • Data sources: Prioritize primary data, supplemented by Ecoinvent
  • Methodology: ISO-aligned LCA and CO₂e-focused impact calculations
  • Reporting tips: Transparency, third-party verification, and updates encouraged
  • Future roadmap: Broader lifecycle stages (e.g., logistics, use, and end-of-life) will be included in upcoming editions

This marks the first standardized step toward carbon transparency in maritime purchasing with a focus on practical adoption and scalability.

Why It Matters for Scope 3 Emissions

Scope 3 emissions, those generated indirectly across the supply chain, make up the majority of emissions in the maritime procurement space. They are also the hardest to measure.

By aligning around activity-based PCF calculations, the IMEF Initiative creates a shared language for emissions reporting. This benefits:

  • Shipowners & Managers: Gain verifiable carbon data for ESG reports
  • Suppliers: Demonstrate carbon savings and differentiate sustainably
  • Regulators & Investors: Receive transparent, standardized emissions data
  • The Planet: Encourage repair, reuse, and design-for-circularity efforts

ReFlow’s Commitment to Scalable Maritime Decarbonization

At ReFlow, we believe that data drives impact. That’s why we’re proud to support initiatives like IMEF that move the industry closer to real, science-based climate accountability.

Whether you’re a supplier needing help with PCF calculations or a shipowner preparing for CSRD alignment, ReFlow’s digital LCA tools and climate expertise can help you scale your Scope 3 strategy.

Get Involved: Join the IMEF Initiative

IMEF is open to all stakeholders across the maritime industry — from OEMs and manufacturers to ship operators and service providers.

Download the guidance paper here
Adopt the activity-based PCF model
Join the growing list of supporters

Together, we can build a maritime supply chain grounded in transparency, precision, and sustainability.

Learn more at: IMPA SAVE – IMEF Initiative
ReFlow also appears in the guidance paper as the lead technical contributor.

FAQ – IMEF and Activity-Based Scope 3 Reporting

What is the IMEF Initiative?
The IMEF (IMPA Maritime Environmental Footprint) Initiative is a collaborative effort to standardize how the maritime industry calculates and reports Scope 3 emissions, starting with production-phase Product Carbon Footprints (PCFs).

Who developed the IMEF Guidance Paper?
The paper was developed under the guidance of ReFlow Maritime and launched by IMPA SAVE with support from several major maritime companies.

What’s the difference between spend-based and activity-based reporting?
Spend-based reporting uses financial cost as a proxy for emissions. Activity-based reporting uses real material, energy, and process data for precise emissions estimates.

Does the current IMEF guideline cover all lifecycle stages?
Not yet. The current version only covers “cradle to gate” emissions (production stage). Future versions will expand to include logistics, usage, and disposal phases.

Can suppliers use the guidance today?
Yes. The guidance is ready for implementation by suppliers who want to provide more accurate and transparent carbon data for their maritime products.

We provide your CO₂ data

ReFlow was founded to transform environmental performance with data-driven life-cycle analysis, empowering better climate decisions.
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