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2024减少范围3排放的10个实际步骤报告（英）

公用事业2024-06-18Shyn Ru Looi、Suraj Shekar、Andrea Perez TorresGEP洪***

AI智能总结

10 Practical Steps to Reduce Scope 3 Emissions

Introduction

Scope 3 emissions represent the indirect emissions associated with a company's value chain, accounting for 70-80% of total greenhouse gas emissions. Addressing these emissions is crucial for comprehensive sustainability efforts.

Challenges and Importance

Complexity: Scope 3 emissions are challenging due to their extensive nature and reliance on external data.
Accuracy: Data from suppliers and other third parties can be incomplete, inaccurate, or insufficiently detailed.
Engagement: Engaging with numerous partners across the supply chain poses significant challenges.
Resource Intensity: Managing scope 3 emissions requires substantial resources, particularly for companies with limited capabilities.

10-Step Framework

Emissions Assessment

Guided Computation: Develop a systematic approach to calculate emissions.
EF Database: Establish a database of emission factors.
Visibility: Enhance visibility into emissions from suppliers and products.
Impact Tracking: Monitor the effect of emissions on established targets.

Supplier Segmentation

ESG Maturity Assessment: Evaluate suppliers based on environmental, social, and governance criteria.
Segmentation Framework: Create a structured approach to prioritize suppliers based on emissions and criticality.

Emissions Breakdown

Value Chain Analysis: Understand the lifecycle of products/services.
Lifecycle Assessment: Analyze carbon factors for services that significantly influence emissions.

Hotspot Identification

Analytics: Use data analytics to pinpoint high-impact emission areas.
Dashboards: Utilize dashboards to visualize and identify emission hotspots.

Maturity and Criticality Matrix

Criticality and Maturity Levels: Categorize suppliers based on the importance of emissions and their readiness to address them.

Reduction Potential

Abatement Levers Database: Identify strategies applicable across the value chain.
Impact Assessment: Evaluate the effectiveness of potential mitigation measures.

Target Setting

Scenario Modelling: Develop scenarios to guide target setting.
Auto Reporting: Implement automated reporting and disclosure mechanisms.
Decarbonization Targets: Define clear, achievable emission reduction goals.
Prioritization: Allocate resources based on target and criticality.

Supplier Engagement

Engagement Wave Plan: Plan a strategic approach to engage suppliers.
Incentive Framework: Design incentives and disincentives to motivate participation.
Contract Updates: Modify contracts to incorporate sustainability terms.
SRM Program Restructuring: Enhance supplier relationship management processes.

Cost-Benefit Analysis

Cost Assessment Framework: Evaluate the costs of implementing abatement measures.
Marginal Abatement Cost Curve (MACC): Guide decisions on cost-effective emission reduction strategies.

Internal Engagement

Procurement Transformation Toolkits: Enhance procurement functions with sustainability focus.
Change Management: Implement change management strategies for internal adoption.
TVO and Savings Methodology: Align procurement goals with total value optimization and savings.

Implementation and Governance

Project Management Tools: Use tools for effective project management.
Reporting: Establish robust reporting mechanisms to track progress.

Digital Solutions

Adopting digital solutions, powered by AI and advanced analytics, can significantly enhance the management of scope 3 emissions, offering greater efficiency and effectiveness in sustainable sourcing practices.

Conclusion

By following this structured approach, companies can effectively manage and reduce scope 3 emissions, contributing to their sustainability goals and addressing the environmental impact of their operations. This strategy not only supports regulatory compliance but also fosters innovation and resilience within the organization.

10PRActIcAlStEPstOREDucE ScOPE3EMIssIOns Managingsustainability,regardlessofitsmaturityandcomplexity,isadauntingtask.Keytoachievingthisisovercomingchallengesrelatedtoscope3emissions,whichaccountfor70-80%ofacompany’sgreenhousegas(GHG)emissions.However,becausescope3emissionsoccurthroughoutacompany’svaluechain —fromthetransportationofgoodstotheuseofsoldproductsandthedisposalofwaste—accuratelytrackingthemprovestobedifficult. Trackingandmanagingscope3emissionshasbecomenecessaryforenterprisesdespiteperceivedcostbarriersandinvestorcomplacence.Theircomplexnatureanddependencyonexternaldatafurthercomplicatethetask.Withlimitedguidanceandhighexpectations,enterprisesfindthemselvesnavigatinguntestedwaterswithmanyquestionsonhowtoeffectivelymanagescope3emissions. Thispaperpresentsastrategicframeworktoalignemissionreductiongoalswithacohesiveimplementationstrategy,focusingonscope3emissions. THEIMPORTAncEOF TAcklIngScOPE3EMISSIOnS 1.Dataavailabilityandquality:Companiesoftenrelyondatafromsuppliersandotherthirdparties,whichcancomefromdisparatesourcesandbegatheredatinconsistentintervals.Thisdatamaybeincomplete,inaccurateorfailtocapturetherequiredmetrics. 2.Complexity:Calculatingscope3emissionscanbecomplexduetothevarietyofactivitiesandsourcesinvolved.Thismakesitchallengingtoidentifyandtrackallemissionsovertime. 3.Lackofstandardization:Withnosinglestandardforcalculatingscope3emissions,itcanbedifficulttocompareemissionsofdifferentcompanies. 4.Resourceconstraints:Measuringandmanagingscope3emissionscanbearesource-intensiveprocess,makingitachallengeforcompanieswithlimitedresources. 5.Engagementwithvaluechainpartners:Engagingwiththethousandsofpartnersinvolvedinacompany’supstreamanddownstreamoperationsisadauntingtaskwithouttested,goal-orientedframeworks.Itiscrucialtocarefullyselecttheright partnerstoensureeffectivemanagementofscope3emissions,eventhoughtheseemissionsarebeyondthefirm’sdirectcontrol. THEMEASURE-AcTIOn-REPORTFRAMEWORk Scope3emissionsareindirectemissionsthatoccurinacompany’svaluechain,suchasemissionsfromthe transportationofgoods,theuseofsoldproductsandthedisposalofwaste. Whilescope1and2emissionshavebeenlargelyaddressed,astudydonebyGEP1incollaborationwithNorthCarolinaStateUniversityrevealedthatonlyaquarterofenterprisesareprioritizingthereductionofscope3emissions.Manycompaniesoverlooktheirpartners,suppliersandthebroadersupplychainecosystem,hinderingtheirabilitytomakeimpactfulgains. Managingscope3emissionshashistoricallybeenchallengingonmultiplefronts: Despitetheaforementionedchallenges,itisimportantforcompaniestomeasureandmanagetheirscope3emissions.GEPhasdevelopeda10-stepemissionsmanagementprocessacross3fundamentalbucketsofmeasure,actionandreporttohelpenterprisesintheirdecarbonizationjourney.Thisframeworkisbolsteredbyhistoricalandforward-lookingforecastdataforscenariomodellingandstrategybuilding. TheMeasure-Action-Reportframeworkempowerscompaniestosmoothlyintegratetheircurrentinternaldatasystems,externalsupplierfootprintandbusinessoperationalmodel.Thisfacilitatesthestrategicformulationofaplantoundertakeasustainabilitytransformationwithoutimpactingoperations. THETEnSTEPSASSOcIATEDWITHTHEMEASURE,AcTIOnAnDREPORTFRAMEWORk: 1 2 EmissionsAssessment •Guidedemissioncomputation •EmissionFactor(EF)database •Supplier/ProductEFvisibility •Trackandtraceemissionimpactontargets 3 Emissions Maturity Criticality SupplierSegmentation •SupplierESGmaturityassessment •SegmentationframeworkbasedonemissionsESGmaturityandcriticality HotspotIdentification •Emissionanalytics •Emissiondashboardstoidentifyhotspots 4 EmissionsBreakdown •Product/Servicevaluechainanalysis •Lifecycleassessment •Carbonfactorassessmentforinfluenceableservices 5 6 ReductionPotential •Abatementleverdatabaseapplicableacrossthevaluechain •Impactassessmentframeworks 7 TargetSetting •Scenariomodelling •Autoreportinganddisclosures •Finalizedecarbonizationtargets •Defineprioritiesbasedontargetsandcriticalities 9 SupplierEngagement •Prioritizedengagementwaveplan •Incentive/Disincentiveframework •Updatecontractsandrestructuresupplierrelationshipmanagement(SRM)programs CostBenefitAnalysis •Costassessmentframeworkofabatementlevers •MarginalAbatementCostCurve(MACC)tohelpwithdecision-making 8 InternalEngagement •ProcurementtransformationtoolkitswithESGfocus •Changemanagementandcommunicationframeworks •AlignTVO(TotalValueofOwnership)andsavingsmethodology 10 InternalEngagement •SRMengagements •Projectmanagementandreportingtools Thismethodologyenablescompaniestocreatecustomizedabatementleversforvariousspendingcategoriestheymanage,suchaslogisticsandwarehousing,specialtychemicals,andothers.Italsofacilitatestheinitiationofsuppliercollaboration,selectionorsubstitutionasneeded. Acrucialaspectofmanagingscope3emissionsistheimplementationandgovernanceofanactionplan.Thisplanensuresthatacompany’sprioritiesareachievedandmaintainedbyexecutingactionsagainstsettargetsandtimelines.Itinvolvestrackingsupplierprogressthroughkeyperformanceindicators(KPIs)andservicelevelagre

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