Given the growing concern about greenhouse gas emissions that affect the availability of natural resources, biodiversity and human life, this study focuses on Scope 3 Emissions. This refers to emissions associated with the supply chain and to the use of products manufactured by companies by consumers, and, commonly, such emissions are not easily visible in companies that aim to achieve carbon neutrality. To this end, this study aims to identify, based on a bibliographical review and content analysis of the sustainability reports of three of the world’s largest service companies in the oil and gas industry, how companies promote the disclosure of their data, what are the main challenges involved and how they work to efficiently manage their emissions. Thus, this research brings relevant results for applicability in companies from different sectors, which aim to improve their environmental performance, while also contributing to reducing the gap in studies related to the topic.