Infosys Limited: navigating the scope 3 emissions dilemma

Research methodology This case adopts a secondary research design, drawing exclusively on data available in the public domain, given that Infosys is a publicly listed company. The primary sources include Infosys’ investor communications such as annual reports, ESG and sustainability reports, regulatory disclosures, and official press releases, accessed through the company’s investor relations platform. These materials were supplemented with secondary sources comprising reputable national and international newspaper articles, industry analyses and reports published by leading consulting firms including Deloitte, EY and McKinsey & Company, as well as peer-reviewed and open-access research articles. Data triangulation across these sources was undertaken to enhance reliability and ensure consistency, accuracy and contextual depth in the development of the case narrative and analysis. Case overview/synopsis The case Infosys Limited: Navigating the Scope 3 Dilemma examines the strategic and operational challenges faced by Infosys Limited as it refreshed its ESG 2030 vision in June 2025. Infosys, a multinational Information Technology and Consulting services company with offices in 59 countries, announced a refreshed ESG Vision 2030 that enhanced its greenhouse gas (GHG) emissions reduction targets across Scope 1, Scope 2 and Scope 3 categories. A major component of the refreshed strategy was the decision to increase the Scope 3 emissions reduction target to 40% by 2030, up from an earlier target of 30%. As Infosys moved to develop new initiatives, extend existing initiatives and operationalize its refreshed ESG Vision 2030, it faced a set of inter-related questions. Achieving a 40% reduction in Scope 3 emissions requires Infosys to actively engage employees, suppliers, partners and clients – each with differing capabilities, incentives and constraints. The case invites readers to evaluate the current sustainability initiatives undertaken by Infosys and assess stakeholder-specific challenges associated with the revised Scope 3 emission reduction. It also encourages readers to develop and evaluate various alternatives available to the company for Scope 3 emission reduction while ensuring seamless change management. Complexity academic level The case is best taught to post-graduate students of business management in courses related to Strategies for Sustainability, ESG and Leadership & Change Management. It may also be used in executive education settings focused on sustainability and organizational transformation. It is best positioned after students have been introduced to foundational concepts such as Scope 1, Scope 2 and Scope 3 emissions, corporate climate targets and the basics of stakeholder theory and change management frameworks. Specifically for sustainability and ESG-focused courses, the case facilitates discussion on why Scope 3 emissions are inherently more difficult to reduce and what are the broad levers a company can leverage to influence various internal and external stakeholders to ensure reduced scope 3 emissions. The case can be taught in in-seat, hybrid and online modes.