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Why We Need to Talk About “Scope 4” and the Contribution Remanufacturing Can Make

In discussions around corporate sustainability, three categories still dominate: Scope 1, Scope 2, and Scope 3. Together, they capture all direct and indirect emissions along the value chain. However, as a recent Forbes article points out, one critical impact remains unaccounted for: emissions that never occur because sustainable actions prevent them in the first place.
27. January 2026
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A Missing Element in the Emissions Framework: The Concept of Scope 4

Scope 4 describes exactly what is missing from the current system: the avoidance of emissions through reuse, repair, or remanufacturing. While Scopes 1–3 measure what companies generate, Scope 4 could make visible what they prevent. For assessing genuine circular economy practices, this would be a decisive step, as every extension of a product’s lifecycle saves resources, energy and CO₂ before emissions even occur.

Our Perspective: Why Scope 4 Is Becoming Essential

The Forbes article highlights that emissions avoidance receives little regulatory recognition. This observation aligns with practical experience. Many healthcare organizations achieve substantial CO₂ and cost savings through remanufacturing, yet under today’s reporting frameworks these achievements often remain invisible.

This reveals a fundamental gap. The current system rewards new production and compensatory offsets more strongly than true avoidance. For Vanguard and its partner hospitals, remanufacturing has long functioned as a practical Scope 4 model:

  • Resources are kept in circulation
  • New production is avoided
  • Waste streams are reduced
  • CO₂ emissions decrease
  • Certification processes ensure that remanufactured products meet the highest safety standards, a point also emphasized as critical by Forbes

“The Scope 4 proposed by Forbes aims to make visible which CO₂ emissions are avoided entirely through sustainable solutions. Even though there is currently no dedicated reporting standard, these savings can already be demonstrated today using concrete examples,” says Ulrike Marczak, Chairwoman of the Management Board of Vanguard AG.

Why Scope 4 Is Especially Relevant for Medical Technology

Few industries rely on products that are as complex, precision-dependent and resource-intensive as medical technology. In this context, every instance of reuse means:

  • fewer global supply chains,
  • lower raw material consumption,
  • reduced disposal volumes,
  • and significantly lower costs.

This combination makes the sector an ideal example of what Scope 4 could make measurable and why it is urgently needed.

A New Standard for Genuine Sustainability

The Forbes article concludes that sustainability can only scale when emissions avoidance is treated on equal footing with reduction and offsets. From our perspective, this goes even further. Remanufacturing already demonstrates how Scope 4 works in practice today.

What is missing is a framework that makes this contribution visible, for healthcare providers, policymakers and industry alike. Scope 4 could provide such a framework: a transparent, measurable approach that reflects true circular impact and helps set the course for a sustainable healthcare system.

Further information in the article: https://www.forbes.com/councils/forbesbusinesscouncil/2025/11/06/europe-is-wrong-about-sustainability/

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