基于科学的目标的测量、报告和验证（英）

LANDSCAPEANALYSIS:MEASUREMENT,REPORTINGANDVERIFICATION(MRV)OFSCIENCE-BASEDTARGETS RESEARCHREPORT NOVEMBER2023 ThisreportwascommissionedbytheScienceBasedTargetsinitiative(SBTi)andwasco-authoredwithErnstandYoung(EY). AbouttheScienceBasedTargetsinitiative AbouttheScienceBasedTargetsinitiative TheScienceBasedTargetsinitiative(SBTi)drivesambitiouscorporateclimateactionbyenablingbusinessesandfinancialinstitutionsgloballytosetscience-basedgreenhousegasemissionsreductiontargets. ItwasformedasacollaborationbetweenCDP,theUnitedNationsGlobalCompact,WorldResourcesInstitute(WRI),theWorldWideFundforNature(WWF)andtheWeMeanBusinessCoalition.TheSBTi’sgoalistoenablecompaniesworldwidetodowhatclimatesciencerequiresoftheglobaleconomy:tohalveemissionsby2030andachievenet-zerobefore2050. WedevelopcriteriaandprovidetoolsandguidancetoenablebusinessesandfinancialinstitutionstosetGHGemissionsreductiontargetsinlinewithwhatsciencetellsusisneededtokeepglobalheatingbelow1.5°C. www.sciencebasedtargets.org@sciencetargets AboutErnstandYoung ErnstandYoung(EY)isaglobalorganizationofmemberfirmswiththepurposeofBuildingabetterworkingworldbyprovidinginsightsandqualityservicestohelpbuildtrustincapitalmarketsandeconomies.EYbelievesthatabetterworkingworldisonewhereeconomicgrowthissustainableandinclusive,workingcontinuouslytoutilizeknowledge,skillsandexperiencetofulfiltheorganization’spurposeandcreatepositivechange. EYservesclientsthroughfourintegratedservicelines—Assurance,Consulting,StrategyandTransactions,andTax.TheglobalClimateChangeandSustainabilityServices(CCaSS)teamsupportsclientsinunderstandingandrespondingtotherisksandopportunitiesfromclimatechangeandsustainabilityissues.Amultidisciplinaryteam,CCaSScollaborateswithorganizationstoevaluatethebroadervalueimpactsandoutcomesofclimatechange,identifiesopportunitiesandsupportsthereportingofnonfinancialperformanceriskstostakeholders. CONTENTS 1.Executivesummary04 2.Introduction07 3.ClassifyingSBTitargettypesforprogresstracking15 4.Approachforidentifyingleadingpractices19 5.Addressingmethodologicalandstructuralchanges20 6.Examiningadditionalmetrics28 7.Assuringtarget-relateddata34 8.Conclusionanddiscussion40 Glossary42 Acknowledgements45 Endnotes47 Disclaimer53 EXECUTIVESUMMARY BACKGROUNDANDSCOPE TheSBTidevelopsstandards,guidanceandtoolstoenablecompaniesandfinancialinstitutionstosetclimatetargets.Aftersettingtargets,theSBTirequiresentitiestopubliclydisclosegreenhousegas(GHG)inventoriesandtargetprogressonanannualbasisfollowingtheGHGProtocolCorporateStandard’sreportingrequirements.However,guidanceonhowtoaccountforandreportprogressagainstclimatetargetsinacoherent,consistentandtransparentwayremains limitedacrossrelevantvoluntarystandardsandregulatoryframeworks.Relianceonself-reportingofprogress andtheabsenceofstandardizedguidancehasledtowidespreadinconsistencies,promptingskepticismfromstakeholders,includingconcernsrelatingtodataqualityandtransparencyaswellasaccusationsofcorporate greenwashing.Acknowledgingtheshortcomingsinthecurrentlandscapeofstandardsandframeworks,theSBTiisundertakingresearchonreportingandassessmentoftargetprogresstoenhancetheaccountabilityofscience-basedtargets. Tosupporttheseplans,thispaperseekstomaptheexistinglandscapeandidentifyleadingpracticesforkeyareasofmeasurement,reportingandverification(MRV)oftheunderlyinginformationtoenableprogressassessmentagainstcorporatescience-basedtargets.ThisresearchpaperinformsthereviewofcurrentpracticesinkeytopicareasandanalyzesassociatedchallengesundertheSBTitargettypes. KEYFINDINGS TheSBTiandEYconsultedstakeholders,reviewedavailableliterature,conducteddeskresearchandanalyzeddataofcorporatepracticesonMRVforscience-basedtargets.Foreachtopic,fiveassessmentlenseswereusedtoidentifyleadingpractices-consistencywithtargets, achievement,transparency,feasibility,andalignmentwithguidance(seeApproachforidentifyingleadingpracticessectionformoredetails). 4Landscapeanalysis:Measurement,ReportingandVerification(MRV)ofScience-BasedTargets Significantchangesoverthecourseofthetargetperiodcanimpacttheemissionsdisclosedbycompanies(e.g.,amerger,acquisition,majordivestmentortheintroductionofadifferentGHGaccountingmethodology).In2022,roughlyone-thirdofcompaniesrespondingtotheCDPClimateChangeQuestionnaireindicatedsometypeofsignificantchangeandalmost one-fifthindicatedamethodologicalchange.However,withoutclearguidanceonhowtoaddresssuchchangesinemissionsdata,companiesandstakeholdersfacechallengesofaccuracyandcomparabilityforprogressdeterminations.AsofJuly2023,at leastsevenglobalregulationsincludeapproachesforupdatingdatainthefaceofsignificantchanges,butdonotdefinewhat“significant”means.In2023,the SBTiintroduceda5%thresholdtodefinewhenachangeis“significant”andwouldrequireupdatingdatainacompany’semissionsinventory.Thisstandardizedthresholdcanfacilitatecomparabilityandconsistencyacrosscorporatedisclosures.Identifiedleadingpracticesareto: Recalculatebothbaseyeardataandtargetcoveragedatafollowingasignificantchangeorcumulativesignificantchanges. Applysignificance Assesssig