供应链中的排放测量：商业现实和挑战（英文版）--世界经济论坛VIP专享VIP免费

下载本文档

阅读 449
格式 pdf
大小 2.15 MB
约21页
2023-12-04
收藏
点赞(0)
海报
举报

Emissions Measurement

in Supply Chains:

Business Realities and

Challenges

WHITE PAPER

NOVEMBER 2023

Contents

Images: Getty Images

reserved. No part of this publication may

be reproduced or transmitted in any form

or by any means, including photocopying

and recording, or by any information

storage and retrieval system.

Disclaimer

This document is published by the World

Economic Forum as a contribution to a

project, insight area or interaction. The

ﬁndings, interpretations and conclusions

expressed herein are a result of a

collaborative process facilitated and

endorsed by the World Economic Forum

but whose results do not necessarily

represent the views of the World Economic

Forum, the OECD, or Business at OECD

(BIAC), nor the entirety of their Members,

Partners or other stakeholders.

Executive summary

Introduction

1 Sectoral snapshots

1.1 Agriculture and food

1.2 Mining

1.3 Steel

2 Implications

2.1 Features of well-functioning measurement systems

2.2 Existing initiatives point in the right direction

2.3 Key questions for future dialogue

Contributors

Endnotes

Emissions Measurement in Supply Chains: Business Realities and Challenges 2

Executive summary

Increased visibility of supply chain emissions can

make a critical contribution to decarbonizing the

global economy. It can inform corporate decisions

around procurement, product design and research

and development (R&D), as well as ﬁnancial

decision-making by investors. These promises

cannot be realized if market actors are unable to

meet reporting requirements, or if the resulting data

are not trustworthy. Policy-makers must therefore

carefully navigate the question of supply chain

emissions measurement.

In addition to measuring, reporting and addressing

their direct emissions (Scope 1) and indirect

emissions from purchased energy (Scope 2),

companies are increasingly facing far-reaching

expectations to track emissions from upstream and

downstream activities in their value chains (Scope 3).

Scope 3 reporting has largely been voluntary, driven

by consumer, buyer, investor, employee and civil

society expectations, among others. However, a

number of regulatory initiatives are underway to

make this a mandatory requirement.

Commonly used reporting standards provide some

guidance, but challenges remain as reporting

approaches proliferate; companies determine

different emission boundaries, and use different

calculation and allocation methods; data can be

costly, inaccurate or unavailable; and certiﬁcation

mechanisms are not yet well established. The

complexity of global supply chains exacerbates

these challenges.

Business interviews also highlight sector-

specific challenges to measurement and

reporting. For example:

–Agriculture and food: Farm production is

fragmented; differences in geography and

biological systems affect emissions, which

complicates estimates; comparability is difﬁcult

where calculation methods vary; and small

producers lack the capacity to provide data.

–Mining: Downstream emissions reporting

remains elusive due to the lack of veriﬁed data,

varied standards and limited incentives to work

with downstream actors; and for iron-ore and

coal producers, the steel industry is an important

customer but has several different standards.

–Steel: There is a lack of common standards

and incomplete reporting; production

processes and technologies vary, as do their

environmental impact; as a share of total

emissions, Scope 3 is lower and downstream

reporting not well developed.

As there is no one-size-ﬁts-all approach, industry

initiatives have played an important role in testing

different measurement approaches and gradually

bringing about alignment among members in some

sectors. Especially where supply chains are complex,

concerns about substantial costs and other burdens

remain. Questions also arise on how emissions

that fall outside companies’ direct management or

ownership should best be addressed.

Well-functioning, interoperable systems for

measuring emissions can support decarbonization

of the global economy. They must balance

accuracy with feasibility, particularly for small and

medium-sized enterprises (SMEs) and ﬁrms in

developing countries. Otherwise, there is a real risk

that measurement and reporting obligations reduce

competitiveness and act as barriers to trade, while

not achieving their main purpose: fostering effective

climate action globally.

The key questions for policy-makers, businesses

and the broader community include:

– How to strike the right balance between

accuracy and feasibility?

– How can governments support the

development of common standards?

– How can governments encourage interoperability?

– How will measurement and reporting be veriﬁed?

– How can small and medium enterprises (SMEs)

and ﬁrms in developing countries be supported?

– How can digital tools help?

Measuring and reporting emissions in supply

chains can be a key lever for decarbonization

globally, but inclusive discussions are needed

to standardize approaches

Emissions Measurement in Supply Chains: Business Realities and Challenges 3

/21

下载本文档

文本预览下载提示常见问题

EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallengesWHITEPAPERNOVEMBER2023Images:GettyImagesContentsExecutivesummary3Introduction41Sectoralsnapshots51.1Agricultureandfood91.2Mining111.3Steel122Implications142.1Featuresofwell-functioningmeasurementsystems152.2Existinginitiativespointintherightdirection162.3Keyquestionsforfuturedialogue16Contributors18Endnotes19DisclaimerThisdocumentispublishedbytheWorldEconomicForumasacontributiontoaproject,insightareaorinteraction.Thefindings,interpretationsandconclusionsexpressedhereinarearesultofacollaborativeprocessfacilitatedandendorsedbytheWorldEconomicForumbutwhoseresultsdonotnecessarilyrepresenttheviewsoftheWorldEconomicForum,theOECD,orBusinessatOECD(BIAC),northeentiretyoftheirMembers,Partnersorotherstakeholders.©2023WorldEconomicForum.Allrightsreserved.Nopartofthispublicationmaybereproducedortransmittedinanyformorbyanymeans,includingphotocopyingandrecording,orbyanyinformationstorageandretrievalsystem.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges2ExecutivesummaryMeasuringandreportingemissionsinsupplychainscanbeakeyleverfordecarbonizationglobally,butinclusivediscussionsareneededtostandardizeapproachesIncreasedvisibilityofsupplychainemissionscanwithdownstreamactors;andforiron-oreandmakeacriticalcontributiontodecarbonizingthecoalproducers,thesteelindustryisanimportantglobaleconomy.Itcaninformcorporatedecisionscustomerbuthasseveraldifferentstandards.aroundprocurement,productdesignandresearchanddevelopment(R&D),aswellasfinancial–Steel:Thereisalackofcommonstandardsdecision-makingbyinvestors.Thesepromisesandincompletereporting;productioncannotberealizedifmarketactorsareunabletoprocessesandtechnologiesvary,asdotheirmeetreportingrequirements,oriftheresultingdataenvironmentalimpact;asashareoftotalarenottrustworthy.Policy-makersmustthereforeemissions,Scope3isloweranddownstreamcarefullynavigatethequestionofsupplychainreportingnotwelldeveloped.emissionsmeasurement.Asthereisnoone-size-fits-allapproach,industryInadditiontomeasuring,reportingandaddressinginitiativeshaveplayedanimportantroleintestingtheirdirectemissions(Scope1)andindirectdifferentmeasurementapproachesandgraduallyemissionsfrompurchasedenergy(Scope2),bringingaboutalignmentamongmembersinsomecompaniesareincreasinglyfacingfar-reachingsectors.Especiallywheresupplychainsarecomplex,expectationstotrackemissionsfromupstreamandconcernsaboutsubstantialcostsandotherburdensdownstreamactivitiesintheirvaluechains(Scope3).remain.Questionsalsoariseonhowemissionsthatfalloutsidecompanies’directmanagementorScope3reportinghaslargelybeenvoluntary,drivenownershipshouldbestbeaddressed.byconsumer,buyer,investor,employeeandcivilsocietyexpectations,amongothers.However,aWell-functioning,interoperablesystemsfornumberofregulatoryinitiativesareunderwaytomeasuringemissionscansupportdecarbonizationmakethisamandatoryrequirement.oftheglobaleconomy.Theymustbalanceaccuracywithfeasibility,particularlyforsmallandCommonlyusedreportingstandardsprovidesomemedium-sizedenterprises(SMEs)andfirmsinguidance,butchallengesremainasreportingdevelopingcountries.Otherwise,thereisarealriskapproachesproliferate;companiesdeterminethatmeasurementandreportingobligationsreducedifferentemissionboundaries,andusedifferentcompetitivenessandactasbarrierstotrade,whilecalculationandallocationmethods;datacanbenotachievingtheirmainpurpose:fosteringeffectivecostly,inaccurateorunavailable;andcertificationclimateactionglobally.mechanismsarenotyetwellestablished.ThecomplexityofglobalsupplychainsexacerbatesThekeyquestionsforpolicy-makers,businessesthesechallenges.andthebroadercommunityinclude:Businessinterviewsalsohighlightsector-–Howtostriketherightbalancebetweenspecificchallengestomeasurementandaccuracyandfeasibility?reporting.Forexample:–Howcangovernmentssupportthe–Agricultureandfood:Farmproductionisdevelopmentofcommonstandards?fragmented;differencesingeographyandbiologicalsystemsaffectemissions,which–Howcangovernmentsencourageinteroperability?complicatesestimates;comparabilityisdifficultwherecalculationmethodsvary;andsmall–Howwillmeasurementandreportingbeverified?producerslackthecapacitytoprovidedata.–Howcansmallandmediumenterprises(SMEs)–Mining:Downstreamemissionsreportingandfirmsindevelopingcountriesbesupported?remainselusiveduetothelackofverifieddata,variedstandardsandlimitedincentivestowork–Howcandigitaltoolshelp?EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges3IntroductionFirmsareincreasinglyaskedtomeasuresupplychainemissions,butpoordataandinconsistentstandardscurrentlymakethisharderthanitshouldbe.ContextCompaniesareincreasinglyexpectedtomeasure,reportandactonemissionsintheirsupplychains.Theseexpectationscomefromconsumers,businesspartners,regulators,investors,employeesandcivilsociety.TherearemanyreasonsforcollectingScope3emissionsdata:growingconsumerawareness;growingdemandfortransparencyfromcivilsociety;newlegislationsuchastheCorporateSustainabilityReportingDirective;andourcommitmentstotheScience-BasedTargetsinitiative.Leadingfoodanddrinksmanufacturer1Forexample,inadditiontoreportingontheirdirectupstreamanddownstreamtransportandgreenhousegasemissions(Scope1)andindirectdistribution,andtheuseofsoldgoods)formtheemissionsfrompurchasedenergy(Scope2),firmsbulkoffirms’Scope3emissions.3areincreasinglyreportingemissionsassociatedwithupstreamanddownstreamactivitiesintheirScope3reportinghasbeenvoluntary,withvaluechains(Scope3emissions).TheconceptofmanybusinessesdoingsotogainacompetitiveScope3isbroaderthansupplychainemissions–advantagethroughbetterinsights,toattractitalsoincludes,forinstance,emissionsassociatedsustainability-focusedinvestors,andtodemonstratewithemployeecommutingandinvestments.2Intheircommitmenttoenvironmentalsustainability.mostsectors,however,supplychainemissionsHowever,majordevelopmentsareunderway(suchasfrompurchasedgoodsandservices,towardsmandatoryScope3reporting(Figure1).EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges4FIGURE1Keycross-sectoraldevelopmentsSustainabilityreportingVoluntarytargetsettingMandatoryduestandardsdiligenceScience-BasedTargetsInitiative(SBTi)InternationalSustainabilityStandardsBoard(establishedin2015)EUCorporateSustainabilityDueDiligence(establishedin2021)Directive(proposed)Target-settingprocessusedby4000+businesses.SustainabilitydisclosurestandardspublishedinRequirescompaniestoestablishproceduresto2023consolidateseveralpreviousinitiatives,Allcompaniesthatsubmittargetsnowcompleteaaddressenvironmentorhumanrightsharmswithinprovidinginformationtoinvestors.scope3inventory.Criteriafornear-termtargetsalsotheirsupplychains.Requiresdisclosureofscope1,2and3emissions.requiresascope3reductiontargetifthesecompriseScope3reportingisinlinewithGHGProtocol.morethan40%ofacompany’semissions.WouldobligatecompaniesofacertainsizethatUsessinglematerialityapproach,focusedonhaveidentiﬁedclimatechangeasaprincipalriskinformationnecessaryforinvestors’decisions.IsintheprocessofdevelopingresourcestoguidetheorimpacttoincludeemissionsreductionFrom2024,assumesresponsibilitiesoftheadoption,implementation,assessmentandtrackingobjectivesintheirbusinessplans.Task-ForceonClimate-relatedDisclosures(TCFD).ofscope3targetsinarobustandconsistentway.TheﬁnaldirectiveisthesubjectofnegotiationsEuropeanSustainabilityReportingStandardsThisguidancewillevaluatescope3targetboundarybetweenEUinstitutionsandwilllikelycomeinto(establishedin2023)criteriaandmaterialitythresholds.Itwillalsoassessforcein2024attheearliest.howdifferentinterventionscanhelpachieveForusebycompaniessubjecttotheEUCorporatevalue-chaindecarbonizationtargets.GermanActonCorporateDueDiligenceSustainabilityReportingDirective.ObligationsinSupplyChains(2023)Requiresscope3reportingunlessacompanydeemsVoluntarydisclosureitnotmaterial(whichmustthenbeexplained).Includesenvironmentalduediligencerequirements.UsesadoublematerialityapproachtoshareCDP(formerlyCarbonDisclosureProject)informationonsustainabilityimpactsaswellashow(establishedin2000)Mandatorydisclosurethecompanyisimpactedbythese.GlobalenvironmentaldisclosuresystemforEUCorporateSustainabilityReportingCarbonfootprintcompanies,cities,statesandregions,coveringDirective(2023)standardsclimatechange,wateranddeforestation.Appliestolargeﬁrms,listedSMEsandnon-EUGreenhouseGasProtocol(establishedin1998)Over18,700companiesdisclosedimpactsin2022ﬁrmswithalargepresenceintheEU.(+42%versus2021).ProvideswidelyusedframeworkstomeasureGHGFirmsneedtoreportinlinewiththeEuropeanemissions,includingScope3.CDPSupplyChaininitiative:340+ﬁrmswith$6.4SustainabilityReportingStandards.trillioninpurchasingpoweraskingsupplierstoInternationalOrganizationforStandardizationdiscloseimpactstoCDP.USSecuritiesandExchangeCommission(ISO)EnhancementandStandardizationofClimate-relatedDisclosuresforInvestorsProvidesstandardsforreportingcarbonfootprints(proposed)oforganizations,projectsandproducts.Underthecurrentproposal,companieswouldbePartnershipforCarbonTransparency(PACT)requiredtodisclosescope3emissionsifthesearematerialoriftheyhavesettargets.Providesguidelinesforproduct-levelemissionsdataaccountingandexchange.JapanFinancialServicesAgency(FSA)corporatedisclosureamendments(2023)Mandatorysustainabilitydisclosuresforcertainlistedcompanies,basedonTCFD.Source:Authors.Note:Theselistsarenon-exhaustive,anddonotreflectindustry-specificinitiatives.Inadditiontofirm-levelreporting,supplychainaproduct.4ISOalsohasotherspecificemissionsemissionsarealsorelevantfordeterminingproductreportingstandards(e.g.forsteel).Arecentcarbonfootprints(PCF).Demandisgrowingforregulatorydevelopment,theEuropeanUnionPCFdataasaninputinScope3calculations.The(EU)CarbonBorderAdjustmentMechanismInternationalOrganizationforStandardization(ISO)(CBAM),requirescertainfirmstoreportproduct-standardISO14067:2018setsoutspecificationslevelemissions,includingembeddedupstreamforreportingPCFconsideringthefulllifecycleofemissionsincertaininstances.(SeeBox1.)EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges5BOX1ReportingrequirementsundertheEU’sCarbonBorderAdjustmentMechanism(CBAM)CBAM,whichcameintoforceon1October2023,TheEuropeanCommissionhasadoptedanrequiresimporterstoreportondirectandindirectimplementingregulationforreportingobligationsemissionsembeddedincertaingoodsimportedduringthetransitionperiodandprovidedintotheEU.5Followingatransitionperiod,accompanyingguidanceforimportersandforeignimporterswillhavetostartpayingleviesfromproducers.6Companiescanreportinoneofthree1January2026oncarbon-intensiveimportedways:1)bydeterminingemissionsbasedongoodsequivalenttothosechargedtodomesticactivitydataandcalculationfactorsorbasedonthegoodsundertheEU’sEmissionsTradingSchemecontinuousmeasurementoftherelevantGHGinthe(ETS).Cement,electricity,fertilizers,ironandsteel,fluegas(theEU’smethodology);2)anequivalentaluminiumandhydrogenarecurrentlycovered,methodbasedonacarbonpricingschemeorwithplanstocoverallsectorsthatfallundertheemissionsmonitoringschemeinforcewheretheETSby2030.Formanyofthesectorscoveredinstallationislocated(untilDecember2024);orbyCBAM,theregulationnotestherelevant3)usingdefaultreferencevalues(untilJuly2024).“precursors”(materialinputs)whoseemissionsForcomplexgoods,thereissomeleeway:20%ofneedtobeincludedinthereportedembeddedembeddedemissionsmaybereportedbasedonemissionsoftheimportedgood.estimatesbytheoperatorsofinstallations.7Understandingsupplychainemissionscanbeafor50%ofglobalemissions,8andscope3accountspowerfulleverforclimateaction(Figure2).Forfor75%ofcompanies’emissionsonaverage.9example,justeightsupplychainsareresponsibleFIGURE2EstimatedsharesofemissionsscopespersectorAgriculturalcommoditiesCapitalgoodsCementChemicalsCoalConstructionElectricityutilitiesFinancialservicesFood,beverage&tobaccoGeneralMetals&miningOil&gasPaper&forestryRealestateSteelTransportOEMsTransportservices0%10%20%30%40%50%60%70%80%90%100%Source:CDP,“CDPTechnicalNote:RelevanceofScope3CategoriesbySector”.10Scope1Scope2Scope3originalequipmentmanufacturers.However,whilegreatertransparencyonsupplychainitalsocomeswithanumberofchallengesandmayemissionscanbeapowerfulleverfordecarbonization,requiresignificantcompanyefforts.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges6ChallengesExistingstandardsprovideessentialguidance,butThegrowingdemandforfirm-specificinformationmeasuringsupplychainemissionsentailsmanyalsorequiresfirmstoallocatetheirenterprise-orchoices.Forexample,appropriateemissionsplant-levelemissionsacrossdifferentproductsorboundariesneedtobedetermined,andcompaniesservices.Thechoiceofallocationmethodcanagainmayneedtochoosewhethertouseaspend-basedbecomplexandmayinfluenceresults.Firmsalsoapproach,averagedataorsupplier-specificestimates.oftenneedtoreporttoawiderangeofstakeholders,whomayrequiredifferentreportingformats.Ideally,supplychainemissionswouldbetrackedusingreliablefirm-specificprimarydata,butThecomplexityofsupplychainsamplifiesthesethesecanbedifficultandcostlytoobtain.Datachallenges.Somefirmshavethousandsofdirectquality,accuracyandavailabilityposesignificantsuppliers,andwhenprecedingstagesofthechallenges.Suppliersandcustomersmaynotsupplychainareincluded,manymoresuppliersalwaysdisclosetheirenvironmentaldata,includingmaybeinvolvedindirectly.Reportingrequirementsduetoprivacyconcernsorconcernsaboutmayalsobedisproportionatelyheavyonsmallrevealingsensitivebusinessinformation.Datamayandmedium-sizedbusinessesandfirmsinnotbeavailableinrealtime,orthedatamaybedevelopingcountries.incompleteorinconsistent.Dataqualitycanvarysignificantlydependingontheregion,industryandBasedoninterviewswithindustryexperts,thisindividualsupplier,leadingtoinaccuracies.paperprovidesaframeworkfordiscussiononemissionsmeasurementinsupplychains.ItCalculationmethodologiesmaydiffer,andemissionsincludesanoverviewofmeasurementandreportingfactors–theratiobetweenthepollutantemittedandapproachesinthreesectors–agricultureandtheactivityconducted–maybesubjecttovariationsfood;mining;andsteel.Itoffersasnapshotofintime,locationandothervariables.Atpresent,thethepreparednessandchallengesofsupplychainemissionsfactorsusedareoftenbasedonindustryemissionsreporting,andconcludeswithkeyaveragesratherthansupplier-specificemissions,questionsforpolicy-makers,particularlytradeandwhichtakesignificantresearchtobuild.economicofficials,toconsider.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges71SectoralsnapshotsBusinessinterviewshighlightthatfirmsincreasinglymeasuresupplychainemissions,butencounterpracticalchallenges.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges81.1AgricultureandfoodFoodsupply-chainemissionsoftenfirmsarealreadyquantifyingtheirScope3emissionsforotherreasons,suchasconsumerTheglobalfoodsupplychainaccountsforandemandortomanageclimaterisks.Export-estimatedone-thirdoftotalhuman-causedorientedfirmsinterviewedforthispaperindicatedemissions.11Thevastmajorityoftheseemissionsexpectationsofforeignbuyersasamoreimportantoccurthroughland-usechange(e.g.deforestationfactorthangovernmentpolicy.toclearland)andfarmproduction(e.g.emissionsfromfertilizeruseorcattle“burps”).Reportingstandardsintheagri-foodsectorRecentyearshaveseenstronggrowthininitiativestomeasureandcommunicateAsinothersectors,emissionsreportingintheenvironmentalimpactsoffoodproducts,includingagri-foodsectortypicallydrawsonGHGProtocolnotonlygreenhousegas(GHG)emissionsbutandISOstandards,complementedwithsector-alsowateruse,waterpollution,biodiversityspecificguidance(seeFigure3).13GHGProtocolisimpacts,andmore.12currentlydevelopingitsLandSectorandRemovalsGuidance,whichwillexplainhowfirmsshouldWhilesomeeffortsarelinkedtoregulatoryaccountforemissionsandremovalsfromlandusedevelopments(liketheEUCorporateSustainabilityandbiogenicproducts(amongotherissues).14ReportingDirective(CSRD),whichrequiresmanySectororganizationshavealsoproducedspecificfirmsintheEUtoreportScope3emissions),carbonfootprintstandardsfordairyandbeef.15FIGURE3ReportingstandardsinfoodsupplychainsAgriculture/FoodEmissionsfactorsandfarm-levelcalculationtoolsUSdairyguidanceInternationalDairyFederation,GlobalRoundtable(Scope1,2,3)forSustainableBeefCarbonfootprintguidanceAgricultureGuidanceFAOLivestockEnvironmentalLandSector&RemovalsAssessmentandPerformance(LEAP)AcrosssectorsPACTPathﬁnder–Scope3andProductCarbonFootprintguidanceCorporate&ISO14064-1GHGemissionsISO14067ProductProductScope3atorganizationlevelCarbonFootprintLifeCycleFirm-levelISO14040/14044Product-levelSource:OECD.LifecycleassessmentSpeciﬁcGeneralEmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges9Fragmentedsuppliersandemissionsareoftenthelargestcomponentofvariabilitytheirupstreamscope3emissions.RetailersarealsorespondingtoincreasedconsumerinterestinTheagricultureandfoodsectorfacessomeuniquecarbonfootprintswithapushtowardseco-labels.practicalchallengesinestimatingemissions.Measurementofemissionsisdifficult,inpartAleadingEuropeanretailerexplainedinaninterviewbecausefarmproductionishighlyfragmented:thatitsScope3estimatesforagricultureandfoodglobally,therearemorethan600millionfarms.16arecurrentlymodelledestimates,usingemissionsfactorstomultiplythepurchasedvolumes,butthatAnotherfactorcomplicatingemissionsworkisunderwaytorefinethisusingmoregranularmeasurementisthatdifferencesin,forinstance,secondarydataandevenprimarydatafromfarmerssoils,climateorweatherconditionscanaffectproducingfortheretailer’sprivatelabel.Gatheringemissions.Emissionsmeasurementthusoftenprimarydataforitsprivate-labelfreshmilkcameusesmodelledestimates,whichcanvaryfrominatlessthan1%ofthetotalproductioncost,buthigh-levelapproximations(e.g.averageemissionsthesecostscouldgoupifgreatergranularityandfactors)tomoregranular,bottom-upcalculationsproductcoveragewererequired.usingfarm-leveldata.17Moreover,informationishardertoobtainforPrimaryversussecondarydataproductssoldthroughglobalsupplychains,liketropicalfruit.EmissionscalculationmodelscanvaryRetailersaroundtheglobeareincreasinglytrackingtoo,whichmakesitdifficultforretailerstocompareScope3emissionsandsigninguptotheScience-numbers.OneleadingfoodanddrinkmanufacturerBasedTargetsinitiative(SBTi).Food-relatedexplainedthattheirScope3calculationscurrentlyuseemissionsfactorsfromthescientificliteratureratherthanprimarydata,astheyworrythatusingsupplier-provideddatamightintroducemoremeasurementerror.[W]earefacingbigchallengeswithregardtothecomparabilityofcarbondata.Dependingonthesupplychain,wetrytouseasingletoolforallourgrowers/farmers.However,ininternationalsupplychainsthechallengeismuchhigher.Manysuppliersendedupdevelopingin-housesolutions.Thishascreatedanissueinthesensethatthedataisreallydifficulttouseforbenchmarkingsuppliers.LeadingEuropeanretailerInterviewswithcompaniesexportingbeefanddairyReportingproliferationproductsrevealedthatthesefirmsareinvestinginemissionstracking,inpartlinkedtocustomerManyintervieweesexpressedconcernaboutademandfurtherdownthesupplychain.Thisoftenfragmentedreportinglandscape.Industryplatformsreliesonfarm-specificcarbonfootprintestimates.Onecouldplayaroleinhelpingtounifythereportingintervieweeemphasizedthattherealbarriershereareprocess.Mandatorydisclosurescouldsupportsuchnotaboutcost,butratheraboutexecution,capacity,effortsbystreamliningafragmentedlandscape–oraccesstodataandthelike.Anotherfirmdescribedcouldunderminethemifdifferentjurisdictionsadoptpartneringwitharesearchinstitutetodevelopmoredifferentrequirements.accurateemissionsfactors,aswellasusingtraceabilityandsatellitetechnologytoincreaseaccuracy.Alotofresourcesarespentonreportingonthesamemetricsindifferentways.Stakeholders,investors,customers…allhavedifferentrequirementsforhowwereportthedata.Thissituationoftenleadstoconfusionamongnon-experts.Asaconsumer-facingcompany,weworrythatitmayreducetrustinourreporting.LeadingfoodanddrinkmanufacturerEmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges101.2MiningMining,theextractionofvaluablematerialsfromHowever,emergingfinancialdisclosuremandatestheearth,servesasthefoundationfornumerousandthelaunchofthenewInternationalSustainabilitysupplychains,spanningmanufacturing,agricultureStandardsBoard(ISSB)standardsthatincorporateandenergyproducts.TheminingindustryitselftherecommendationsoftheTaskForceonClimate-encompassesamultifacetedsupplychain,includingrelatedFinancialDisclosures(TCFD)areexpectedtoextraction,processing,gradinganddistributionofenableconvergence.Additionally,initiativesliketherawmaterials.EachstagepresentsopportunitiesInternationalCouncilonMiningandMetals’(ICMM)fordecarbonizationthroughoperationalefficiency,alignmentexerciseandtheCoalitiononMaterialselectrificationandrenewableenergyintegration.18EmissionsTransparency(COMET)aimtocreateaMiningiscentraltothecleanenergytransitiongivenharmonizedGHGcalculationframeworkapplicabletheessentialroleofmetalsandmineralsinlow-toallmineralsupplychains.21Oneintervieweecarbontechnologies(suchasbatteriesforelectricrecognizedthatamoreevolutionaryprocesstowardsvehicles,solarpanelsorwindturbines).19convergenceisnecessaryastheindustrytestsoutdifferentmethodologies.Scope1and2emissionsintheminingsectoraccountforlessthan10%oftotalemissionsbytheDownstreamemissionssector20andareonlysignificantintheprocessingchallengesstageforcertainproducts.Scope3emissionsincludeemissionsrelatedtoR&Dactivities,machineryusageTheminingindustry’sScope3reportingforandrawmaterialtransportation.However,mostdownstreamindustriesremainsinitsinfancy,Scope3emissionsoccurdownstreamincustomerrelyingpredominantlyonestimatesratherthanindustries,complicatingtheassessment.verifieddata.WhileincentivesexisttoworkwithupstreamsupplierstomonitorcarbonfootprintsReportingstandardsinminingandtointroducelow-carbontechnologies,thedownstreamscenarioisdifferent.AsoneindustryTheminingindustry’sdiverseproductrangeandexpertnoted,thereisaperceivedlackofcontrolprocessingmethodshaveledtothedevelopmentandincentivetomonitoremissionswhentheofmultiplemethodologiesandstandardsforcarbononusofdecarbonizationlieswithanothersector.measurementthatarenotalwaysfullyaligned.VariedstandardsindownstreamindustriesfurtherWhiletheGHGProtocolandISOstandardsformcomplicatedatacollaboration.However,thepushthebasis,theirbroadprinciplesaresubjecttotowardsSBTitargets,whichmandatetheinclusionvariousinterpretationswhenimplementedforofScope3emissionswhentheyexceed40%ofaspecificproductsorproduction“routes”,causingcompany’stotalemissions,isgraduallychangingdiscrepanciesacrosscompaniesandproducts.thislandscape.22Scope3reportingismainlyupstreamforpurchasedgoods,materials,fuelsandtransport.Wearenotlookingthatmuchatthedownstreamsidegiventhebranchingoutofthevaluechainandlackofcontroloveruseoftheoutput.Thisisstillvoluntarybutwillbecomemandatory.IndustryassociationInter-industryinteroperability:standards,poseschallenges.Developingproduct-Miningandsteelleveldata,suchaslifecycleassessment(LCA)methods,becomesarduousintheabsenceofForminingfirmsproducingironoreandcoal,goodalignmentofmeasurementmethodologiesthesteelindustryisaprimarycustomerandaanddefinitionsofproductsacrossthesupplysignificantcarbonemitter.Thelackofconsensuschain.Anotherissueisthepotentialfordoubleoncarbonmeasurementinthesteelindustrycountingwhenaddingtheemissionsofironore,(seenextcasestudy),coupledwithaplethoraofcoalandsteelcompaniesthatbelongtothesamesupplychain.Technicalsolutionsexist,butrelyontheuseofcomparabledata.Forsomeofourcustomers,thereisnotalotofconfidenceintheaccuracyofthereporting,whilesomeothercustomersmaynotreportatall.Aggregatingthisinformationisdifficult(…).Ifallcompaniesdownstreamreportedscope1and2emissionsreliably,thenourscope3reportingwouldbeeasier.LeadingminingcompanyEmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges111.3SteelAccordingtoInternationalEnergyAgency(IEA)sourcingstrategies.Vastquantitiesofcapitalwilldata,thesteelindustryaccountsforaround2.8needtobedirectedtowardsthiseffort.Astudygigatonnesofcarbondioxide(CO2)emissionsperofthelargeststeelproducersacrossdifferentyear,equalto8%ofglobalenergyemissions.23regionshighlightsthatalmostallofthemhavesetMovingtonet-zeroemissionswillrequireimportantdecarbonizationtargets,whiletwo-thirdshavesetatransformationsintechnologies,processesandnet-zerotarget.24FIGURE4Snapshotofstatisticsforthesteelindustry7-9%1.951,016€1.5billiontonnessteelplantsbillionSteelindustry'sshareofglobalemissionsGlobalsteelinRecentequityfundingforproductionin2021agreenhydrogensteel89planttargeting5millioncountriestonnesperyearby2030haveanannualcapacityof3billiontonnesSource:Authors,basedonWorldSteelAssociation(2020),25WorldSteelAssociation(2022),26GlobalEnergyMonitor(2023)27andH2GreenSteel28(2023).Astheproductionofsteelisenergyintensive,theDifferentmeasuringstickssectorhasimportantScope1and2emissions.However,emissionsleveldependsontheWhilethecompaniesinterviewedhighlightedtheproductionprocessandtypeofsupplychain.importanceofdevelopingcommonstandardsandTherearethreemainsteel-producing“routes”:(1)methodologiesforcarbonemissionsmeasurementintegratedproductionfromironoreusingblasttotrackprogressanddriveeffortstowardsfurnacesforironmakingandthenbasicoxygendecarbonization,thestateofplayremainsfragmented.furnacesforsteelmaking;(2)secondaryproductionfromscrapsteelusingelectricarcfurnaces(EAF);TheWorldSteelAssociation(worldsteel)hasand(3)productionbasedondirectreducediron,developedaCO2methodologyforsite-levelalsousingEAF.Onaverage,EAFproduces71%emissionsthataimstobeapracticaltooladaptedtolessCO2pertonneofsteel.29Recyclingsteelallsteel-producingroutes.Asecondsetofstandards(scrap-basedproduction)alsolowersthecarbonforcarbonmeasurementcomesfromISOandfootprint,butthereiscurrentlynotenoughscrapbuildsonworldsteelwork.However,theISO14404tocoveranincreasingdemandforsteelaroundserieshasseparatestandardsforeachofthethreetheworld.routes.Finally,athirdsetofstandardscomesfromtheResponsibleSteelinitiativewhichalsoprovidesDownstreamemissionsarealsosignificantcertificationandindependentverification.sincesteelinputsareusedinavarietyoffinalindustries,suchasconstructionandmotorAllthesestandardsfollowthedefinitionsandvehicles.SteelproducersarealsoincreasinglyprinciplesoftheGHGProtocol.However,theydifferunderpressuretoprovideinformationontheirinscopefortheemissionsreported,particularlycarbonfootprinttocustomers.TheserequestswhenitcomestoScope3.Inaddition,theydoaretypicallyattheproductlevel,whileregulatorynotalwaysalignintermsofemissionsfactorsandrequirementsaremorelikelytotargetthefacilityprovidedifferentcalculationmethodsthatcreateorcorporatelevel.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges12comparabilityissuesacrossproductionroutes.30“green”(orlow-carbon)steel,whichgetsnopriceThereisnoharmonizationofproduct-levelreportingpremiumatthisstage.standardseither.31HeterogeneityinproductionandLimitedreportingdecarbonizationpathwaysIndustryexpertsinterviewedforthispaperDifferencesintechnologiesandproductionexpressedconcernthattheabsenceofcommonprocesses,theirenvironmentalimpactandmeasurementstandardswouldcomplicatetheprospectsfordecarbonizationarefactorsthatimplementationofnewregulatoryrequirements–explainwhyitismoredifficulttoconvergeonincludingthoselinkedtofinancialdisclosure,duecommoncarbonmeasurementstandardsindiligencereporting,theEU’semissionstradingthesteelindustry.32Asinglestandardwouldscheme(ETS)andCBAM.Thecurrentlandscapeneedtocoverboththeprimaryandsecondaryalsofailstoequipsteelmakerstoaccuratelyroutes,whilealsoconsideringtheconstraintsinundertakeScope3reportingforincreasedresourceavailability.However,asoneintervieweeinvestorandbuyerinterest(linkedtoSBTitargetnoted,theremightbeseveraldefinitionsandsetting).Finally,differencesinmeasurementmethodologies,butwhatisimportantisthemethodsandincompletereportingarealsoancomparabilityoftheunderlyingdatacollectedandobstacletothedevelopmentofnewstandardsfortheinteroperabilityacrossdefinitions.Wecan’tspendanotherhalfdecadeonhowtomeasurecarbonemissions.Weneedtogetonwithitandagreeonthecornerstones…Itwouldbeadisservicetotheworldandtheindustryifwearestilldiscussinghowtomeasurecarbonin2030.LeadingsteelmanufacturerEmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges132ImplicationsPublic-privatecooperationisessentialforwell-functioningmeasurementsystemsthatbalanceaccuracyandfeasibilityandareinteroperable.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges14Policy-makersmustcarefullynavigatethequestionSupply-chainemissionsmeasurementobligationsofemissionsmeasurementacrosssupplychains.couldalsoemergeasnon-tariffbarriersIncreasedvisibilityofsupply-chainemissionscansincesupplierswillhavetohelpfirmssatisfymakeacriticalcontributiontoefficient,market-basedfinancialdisclosureandduediligencereportingapproachestodecarbonizingtheglobaleconomy.Itrequirements.Smallfirmsmayfindimplementationcaninformcorporatedecisionsaroundprocurement,prohibitivelycostlyandpoorercountriesmayfindproductdesign,R&Dandinvestment.Greatervisibilitythemselveswithoutmarketaccess.Widespreadonsupply-chainemissionscouldalsoenablemoreindustrytarget-settingaroundScope3couldhaveeffectivepolicysupportforgreenproducts,throughasimilareffect.economicincentives,publicprocurementrequirementsandtradepreferences.ThesepromisescannotbeInthecaseofmeasuresimposedbygovernments,realizedifmarketactorsareunabletomeetreportingtheWorldTradeOrganization’s(WTO)Technicalrequirements,oriftheresultingdataarenottrustworthy.BarrierstoTrade(TBT)Agreementallowsmemberstochallengetechnicalregulations,ItcanbecostlyanddifficulttoobtainaccuratestandardsandconformityassessmentScope3emissionsestimates,andtheavailableproceduresasdiscriminatoryormoretradeestimatescanvarydependingonchoicesmaderestrictivethannecessarytofulfilalegitimatearounddefinitions,boundaries,materialityandpublicpolicyobjective(suchastheprotectionmeasurementapproaches,amongotherfactors.oftheenvironment).Toavoidsuchoutcomes,Thisvariabilitywillchallengetradepolicy-makersmembersareencouragedtobasetheirmeasuresifsupply-chainemissionsareusedasabasisforoninternationallyrecognizedstandards.33WTOmarketaccessorpreferences,asisthecasewithcommitteescanfunctionasforumstodiscusstheEU’sCBAMincertaininstances.emergingregulation.342.1Featuresofwell-functioningmeasurementsystemsWell-functioning,interoperablesystemsforparticularlyforSMEsandfirmsindevelopingmeasuringsupplychainemissionscanbeenablerscountries.Someintervieweesnoteddiminishingfordecarbonizingtheglobaleconomy.Thispaperreturnsafterapoint,andthatthecostandhasidentifiedthefollowingimportantfeaturesofpersonneltimespentonmeasuringandreportingsuchsystems,recognizingthattheremaybetrade-shouldnotbecomeadistractionfromtheactualoffsamongthem.workofdecarbonizingsupplychains.InformationtechnologysolutionsareneededtofacilitatetheAccuracyexchangeandcomparabilityofdata.ThoughtshouldbegivenandsupportprovidedtoAccurateestimateswouldmakeitpossibletocapacity-buildingprogrammesforexportersinbenchmarksuppliers,andtotrackfirms’progressdevelopingeconomies.indecarbonizingtheirownactivitiesandtheirsupplychains.TheywouldallowfirmsandgovernmentsInteroperabilitytointegratecarbonfootprintsintoprocurementprocessesandwouldempowerconsumerstoStandardizedmethodologiesandinteroperablemakemoresustainablechoices.Accuratedatatechnicalsystemsforexchangingcarbonwouldalsofacilitatefirms’accesstofinance.Byfootprintdataarecriticalinfrastructureonthecontrast,buildingareportingsystemaroundweakpathtonet-zeroemissions.Thebasicoutlinedatacarriesimportantrisks:firmsandfinancialofastandardizedsystemisinplace,notablyintermediariescouldbeaccusedofgreenwashing,throughtheGHGProtocolandISOstandards.andconsumersandvoterscouldlosetrust.Atthesametime,theexistingstandardsstillleavemanytechnicalquestionsunanswered,andFeasibilitydifferentanswersleadtoinconsistentemissionsestimates.MoreworkisneededtomakesurethatCostsandtimespentonmeasuringandreportingvariousapproachestomeasureemissionsareshouldremainmanageableforcompanies,interoperableacrossindustries.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges152.2ExistinginitiativespointintherightdirectionSeveralindustryinitiativeshaveemergedtoandQualityAssessmentforSustainability).38helptacklethesechallenges.Inchemicals,Europeanchemicalproducersnowhavemuchforexample,TogetherforSustainability(TfS)bettervisibilityontheemissionsmanagementhasdevelopeddetailedguidanceforproductperformanceoftheirlogisticsserviceproviders.carbonfootprintsofchemicalproducts35andispilotingadata-sharingsolutiontoenablefirmsInothersectorssuchassteel,however,progresshasintheindustrytosafelyshareupstreamcarbonbeenslowsofar.Intheagri-foodsector,too,differentfootprintdata.Inlogistics,theSmartFreightcalculationmethodsco-exist,whichcurrentlymakesCentre’sGlobalLogisticsEmissionsCouncilitdifficulttomakemeaningfulcomparisons.(GLEC)36hassimilarlydevelopedaframeworktoharmonizethecalculationoflogisticsemissionsHowever,acrossthesupplychain,effortsareacrossdifferentmodesoftransport.TheSmartunderwaytoimproveemissionsmeasurement.ForFreightCentreandtheEuropeanChemicalexample,thePartnershipforCarbonTransparencyIndustryCouncil(Cefic)havecollaboratedon(PACT),hostedbytheWorldBusinessCouncilforspecificguidanceonemissionsmeasurementSustainableDevelopment(WBCSD),hasdevelopedforEuropeanchemicalstransportandlogistics.37cross-sectoralguidanceforemissionsreportingCeficincludedtheseemissionmeasurementbestalongsupplychains,andisalsoworkingtoensurepracticesinitsassessmentschemeSQAS(Safetyinteroperabilityoftechnologicalsolutions.39Policy-makersdonotsufficientlyunderstandwhatishappening.Thisisanewlanguagetothem.Thenexusoftradeandsustainabilityisincreasinglyimportant,andpolicy-makersarenotreallyawareofhowfastthingsarechanging.Leadingdairyprocessor2.3KeyquestionsforfuturedialogueThefollowingrepresentasetofkeyquestionsHowcangovernmentsencouragepolicy-makersandabroadercommunitymayinteroperability?wishtoconsiderinthisareagoingforward.–InteroperabilityacrossindustriesandcountriesHowtostriketherightbalancebetweeniskey.Thereisatrade-offbetweenaccountingaccuracyandfeasibility?fordifferencesandspecificitiesofeachsector,andhavingsimplemethodsthatcanbeapplied–Arelativelyaccuratemeasureofcarbonacrossproducts,firmsandcountries.Onceemissionsalongsupplychainsisusefulbutconvergencehasbeenachievedinoneindustry,mustbeweighedagainstcostsandpracticalthereshouldbe“interfaces”tootherindustriesrealitiesindifferentsectorsandcontexts.Effortsandtheirownconvergedstandards.PACTandtoimprovethemeasurementofsupply-chainCOMETmayserveasexamples.emissionsshouldnotbecomeadistractionfromtheactualworkofdecarbonization.–Whenintroducingregulationsthattouchuponemissionsmeasurement(carbonHowcangovernmentssupportthemarkets,financialdisclosure,carbontaxesdevelopmentofcommonstandards?orborderadjustments,duediligence,etc.),governmentsshouldbuildonexisting–Governmentsmaynotneedtotakealeadingroleapproachesandstandards,andengageinstandard-settingwhereindustryconvergencewiththeprivatesectorandcivilsocietyemerges.Whereitdoesn’t,technicaldiscussionsorganizations,tomaximizeinteroperability.withtheprivatesectorinanintergovernmentalformatcouldbetheanswer,takingintoconsiderationscientificandcivilsocietyinput.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges16Howwillreportingbeverified?theseactorsdecarbonize.Ifnot,theycouldleadtonegativeimpactsonlivelihoods–andlittle–Independentverificationofreportedemissionsimpactondecarbonization.willbeimportantforregulatorycompliance,andtoprovidecredibledatatobusinesspartners,Howcandigitaltoolshelp?investorsandcivilsocietystakeholders.Thispointstoagrowingroleforconformity–Onewaytoreconcileaccuracyandfeasibilityassessmentandassuranceproviders(e.g.inmeasuringsupply-chainemissionsisauditors,andtesting,inspectionandcertificationthroughdigitaltoolswhichautomateas(TIC)companies).muchaspossiblethenecessarycalculationsanddatatransmissions.ThesetoolscanHowcanSMEsandfirmsindevelopingalsoprovideanaudittrailforverification.countriesbesupported?IndustryinitiativessuchasTfSandPACTrecognizetheimportanceofanecosystem–Theimpactofemissionsmeasurementandofinteroperabledigitaltools.Policy-makers,reportingobligations(dejureanddefacto)ontoo,shouldstudyhowdigitaltoolscanbeSMEsandonfirmsindevelopingcountriesusedtofacilitatecompliancewithmandatoryshouldnotbeunderestimated.Ifmanageddisclosure.Whereindustryisunabletowellandtransparently,withadequatesupportconvergeonadataexchangestandard,andflexibilities,thegrowingtrendtowardsgovernmentsshouldorganizetechnicalmeasuringsupply-chainemissionscouldhelpdiscussionswithrelevantstakeholders.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges17ContributorsBusinessatOECD(BIAC)ReviewersDominikKümmerleFlorianAnderhuberPolicyDirectorandStrategicCommunications,DirectorEnergy&Climate,Euromines,BelgiumBusinessattheOECD,BIAC,ParisJoséAntônioSilveiraFerreiraHanniRosenbaumEnvironmentandSustainability,MarfrigGlobalBusinessattheOECD,BIAC,ParisFoodsSA,BrazilOrganisationforEconomicTzutzuyRamirezHernandezCo-operationandDevelopmentHeadofClimateandNature,SyngentaGroup,(OECD)SwitzerlandCemreBalabanAndrewKempsonTradePolicyAnalyst,TradeandAgricultureGeneralManager–GlobalClimatePolicy,FonterraDirectorate,OECD,ParisCo-operativeGroupLimited,NewZealandKoenDeconinckIlariaMarcheseEconomist/PolicyAnalyst,TradeandAgricultureEconomicAnalyst,Nestlé,SwitzerlandDirectorate,OECD,ParisHelenMedinaMarionJansenSeniorPublicAffairsManager,GovernmentandDirector,TradeandAgricultureDirectorate,OECD,MultilateralRelations,Nestlé,SwitzerlandParisDominicNewburySébastienMiroudotSustainableSourcingManager,SyngentaGroup,SeniorTradePolicyAnalyst,TradeandAgricultureSwitzerlandDirectorate,OECD,ParisLeandroAlvesRosaSustainabilitySpecialist,Marfrig,BrazilWorldEconomicForumArmenStepanyanManager,EnvironmentandClimateChange,ArcelorMittalLimited,UnitedKingdomKimberleyBotwrightStéphaneTondoHeadofSustainableTrade,WorldEconomicForum,ClimateChange/GovernmentAffairs,ArcelorMittalGenevaEurope,LuxembourgAditiVergheseThedocumenthasalsobenefittedfromthereviewPolicyLead,InternationalTradeandInvestment,andcontributionsofseveralBusinessatOECDWorldEconomicForum,Geneva(BIAC)members.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges18Endnotes1.Quoteshavebeentakenfrominterviewswithbusinessrepresentatives.Theirinsightshavebeenanonymizedandaggregated,wherenecessary,toallowopenexchange.2.TheGHGProtocolCorporateValueChain(Scope3)AccountingandReportingStandardprovidesfurtherdetailonthecategoriesandguidanceforreporting.SeeGreenhouseGasProtocol,“CorporateValueChain(Scope3)Standard,2011”,https://ghgprotocol.org/corporate-value-chain-scope-3-standard.3.CDP,“CDPTechnicalNote:RelevanceofScope3CategoriesbySector”,https://cdn.cdp.net/cdp-production/cms/guidance_docs/pdfs/000/003/504/original/CDP-technical-note-scope-3-relevance-by-sector.pdf.4.ISO,“ISO14067:2018Greenhousegases—Carbonfootprintofproducts—Requirementsandguidelinesforquantification”,2018,https://www.iso.org/standard/71206.html.5.EURLex,“CommissionImplementingRegulation(EU)2023/1773”,17August2023,C/2023/5512,http://data.europa.eu/eli/reg_impl/2023/1773/oj.OtherregulatorydevelopmentsincludeEUproposalstoban“greenwashing”,e.g.byrestrictingtheuseoftermssuchas“carbonneutral”.Seehttps://www.europarl.europa.eu/news/en/press-room/20230918IPR05412/eu-to-ban-greenwashing-and-improve-consumer-information-on-product-durability.6.EuropeanCommission,“CommissionImplementingRegulation(EU)2023/1773of17August2023layingdowntherulesfortheapplicationofRegulation(EU)2023/956oftheEuropeanParliamentandoftheCouncilasregardsreportingobligationsforthepurposesofthecarbonborderadjustmentmechanismduringthetransitionalperiod”,17August2023,https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AJOL_2023_228_R_0006;EuropeanCommission,“CarbonBorderAdjustmentMechanism”,https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en#resources.7.EuropeanCommission,ImplementingRegulation,Articles4-5.8.WorldEconomicForum,“Net-ZeroChallenge:Thesupplychainopportunity”,21January2021,https://www.weforum.org/reports/net-zero-challenge-the-supply-chain-opportunity.9.CDP,“CDPTechnicalNote:RelevanceofScope3CategoriesbySector”,https://cdn.cdp.net/cdp-production/cms/guidance_docs/pdfs/000/003/504/original/CDP-technical-note-scope-3-relevance-by-sector.pdf.10.Ibid.11.Crippa,M.etal,“FoodsystemsareresponsibleforathirdofglobalanthropogenicGHGemissions”,NatureFood,pp.198-209,2021,https://doi.org/10.1038/s43016-021-00225-9.12.Deconinck,K.etal,“Fastandfurious:theriseofenvironmentalimpactreportinginfoodsystems”,EuropeanReviewofAgriculturalEconomics,pp.1310-1337,2023,https://doi.org/10.1093/erae/jbad018.13.GreenhouseGasProtocol,“AgricultureGuidance”,https://ghgprotocol.org/agriculture-guidance,accessedon17September2023.14.GreenhouseGasProtocol,“LandSectorandRemovalsGuidance,”https://ghgprotocol.org/land-sector-and-removals-guidance,accessedon19September2023.15.InternationalDairyFederation,“BulletinoftheIDFN°520/2022:TheIDFglobalCarbonFootprintstandardforthedairysector”,https://shop.fil-idf.org/products/the-idf-global-carbon-footprint-standard-for-the-dairy-sector,accessedon19September2023;GlobalRoundtableforSustainableBeef,“GRSBBeefCarbonFootprintGuideline,”https://grsbeef.org/grsb-beef-carbon-footprint-guideline/,accessedon19September2023.16.Lowder,S.K.etal,“Whichfarmsfeedtheworldandhasfarmlandbecomemoreconcentrated?”,WorldDevelopment,pp.105455,2021,https://doi.org/10.1016/j.worlddev.2021.105455.17.Deconinck,K.etal,“Fastandfurious:theriseofenvironmentalimpactreportinginfoodsystems”,EuropeanReviewofAgriculturalEconomics,pp.1310-1337,2023,https://doi.org/10.1093/erae/jbad018.18.Delevingne,L.etal,“Climateriskanddecarbonization:WhateveryminingCEOneedstoknow”,McKinsey&Company,28January2020,https://www.mckinsey.com/capabilities/sustainability/our-insights/climate-risk-and-decarbonization-what-every-mining-ceo-needs-to-know#/.19.InternationalEnergyAgency(IEA),“TheRoleofCriticalMineralsinCleanEnergyTransitions”,2022.20.CarbonDisclosureProject,“RelevanceofScope3CategoriesbySector”,CDPTechnicalNote,CDP-technical-note-scope-3-relevance-by-sector.pdf.21.RMI,“CoalitiononMaterialsEmissionsTransparency(COMET):AcceleratingDecarbonizationbyEstablishingCarbonTransparency”,https://rmi.org/our-work/climate-intelligence/supply-chain-emissions-initiative/comet.22.SBTi,“SBTiCriteriaandRecommendationsforNear-TermTargets”,https://sciencebasedtargets.org/resources/files/SBTi-criteria.pdf.23.IEA,“EmissionsMeasurementandDataCollectionforaNetZeroSteelIndustry”,https://www.iea.org/reports/emissions-measurement-and-data-collection-for-a-net-zero-steel-industry.24.OECD,“Addressingsteeldecarbonisation:challengesforindustryandpolicy”,interimreport,2023.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges1925.WorldSteelAssociation,“Climatechangeandtheproductionofironandsteel”,https://worldsteel.org/climate-action/climate-change-and-the-production-of-iron-and-steel/.26.WorldSteelAssociation,“December2021crudesteelproductionand2021globalcrudesteelproductiontotals”,25January2022,https://worldsteel.org/media-centre/press-releases/2022/december-2021-crude-steel-production-and-2021-global-totals/.27.GlobalEnergyMonitor,“GlobalSteelPlantTracker”,https://globalenergymonitor.org/projects/global-steel-plant-tracker/.28.H2GreenSteel,“H2GreenSteelraises€1.5billioninequitytobuildtheworld’sfirstgreensteelplant”,7September2023,https://www.h2greensteel.com/latestnews/h2-green-steel-raises-15-billion-in-equity-to-build-the-worlds-first-green-steel-plantnbsp.29.WorldSteelAssociation,“OurPerformance:SustainabilityIndicators”,https://worldsteel.org/steel-topics/sustainability/sustainability-indicators/.30.Biberman,J.etal,“ConflictsBetweenGHGAccountingMethodologiesintheSteelIndustry”,ColumbiaCenteronSustainableInvestment,pp.12-2022.31.Inadditiontosite-levelorproduction-basedmeasurementmethodologies,thereareproduct-levelstandardsdevelopedbyworldsteel(LifeCycleInventory),ISO(20915series)andResponsibleSteel.32.OECD,“Theheterogeneityofsteeldecarbonizationpathways”,Reportpreparedforthe2023JapanesePresidencyoftheG7,https://read.oecd.org/10.1787/fab00709-en?format=pdf.33.WTO,AgreementonTechnicalBarrierstoTrade,Art.2,https://www.wto.org/english/docs_e/legal_e/17-tbt_e.htm.FormoreonhowtheWTO’sTBTAgreementcancontributetoemissionstandardsandclimatechangemitigation,seeWTO,“TradeandClimateChange:InformationBriefNo.6”,https://www.wto.org/english/news_e/news21_e/clim_03nov21-6_e.pdf.34.FormoreonhowtheWTO’sTBTAgreementcancontributetoemissionstandardsandclimatechangemitigation,seeWTO,“TradeandClimateChange:InformationBriefNo.6”,https://www.wto.org/english/news_e/news21_e/clim_03nov21-6_e.pdf.35.TogetherforSustainability,“TheProductCarbonFootprintGuidelinefortheChemicalIndustry”,Version2.0,2022,https://www.tfs-initiative.com/app/uploads/2023/04/TfS_PCF_guidelines_2022_English.pdf.36.SmartFreightCentre,“TheGLECFramework”,https://www.smartfreightcentre.org/en/our-programs/global-logistics-emissions-council/calculate-report-glec-framework/.37.CeficandSmartFreightCentre,“CalculatingGHGtransportandlogisticsemissionsfortheEuropeanChemicalIndustry”,September2021,https://cefic.org/app/uploads/2021/09/Calculating-GHG-transport-and-logistics-emissions-for-the-European-Chemical-Industry-Guidance.pdf.38.Safety&QualityAssessmentforSustainability(SQAS),https://www.sqas.org/.39.PACT,“PathfinderFramework”,https://www.carbon-transparency.com/our-approach/pathfinder-framework.EmissionsMeasurementinSupplyChains:BusinessRealitiesandChallenges20TheWorldEconomicForum,committedtoimprovingthestateoftheworld,istheInternationalOrganizationforPublic-PrivateCooperation.TheForumengagestheforemostpolitical,businessandotherleadersofsocietytoshapeglobal,regionalandindustryagendas.WorldEconomicForum91–93routedelaCapiteCH-1223Cologny/GenevaSwitzerlandTel.:+41(0)228691212Fax:+41(0)227862744contact@weforum.orgwww.weforum.org

1、当您付费下载文档后，您只拥有了使用权限，并不意味着购买了版权，文档只能用于自身使用，不得用于其他商业用途（如 [转卖]进行直接盈利或[编辑后售卖]进行间接盈利）。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。
3、如文档内容存在违规，或者侵犯商业秘密、侵犯著作权等，请点击“违规举报”。

碎片内容

碳中和的最新文档