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Corporate Value Chain (Scope 3) Standard
Cynthia CummisWorld Resources Institute
17 November 2011
GHG Protocol history
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The GHG Protocol has two new standards
1. Corporate Value Chain (Scope 3) Standard
2. Product Life Cycle Standard
Introducing two new standards
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Development of the standards
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International engagement
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Road testing companies
� Abengoa
� Acer
� Airbus
� AkzoNobel
� Amcor
� Autodesk
� Baosteel Group Corporation
� Levi Strauss & Co.
� National Grid
� New Belgium Brewing
� Ocean Spray Cranberries
� PE International
� Pfizer
� Pinchin Environmental Ltd.
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�
� BASF
� Coca-Cola Erfrischungsgetränke AG
� Danisco
� Deutsche Post DHL
� Deutsche Telekom AG
� Ford Motor Company
� IBM
� IKEA
� Italcementi Group
� Kraft Foods
� Pinchin Environmental Ltd.
� PricewaterhouseCoopers Hong Kong
� Public Service Enterprise Group
� SAP
� SC Johnson & Son
� Shanghai Zidan Food Packaging and Printing Co.
� Siemens AG
� Suzano Pulp and Paper
� US General Services Administration
� Veolia Water
� Webcor Builders
Corporate Value Chain (Scope 3) Standard
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Corporate reporting options
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Overview of steps in the Scope 3 Standard
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Business goals
Understand risks and opportunities in the value
chain
Identify GHG reduction opportunities, set
reduction targets, and track performance
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reduction targets, and track performance
Engage value chain partners in GHG
management
Enhance stakeholder information and corporate
reputation through public reporting
Identifying scope 3 emissions
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Setting the boundary
� Companies shall account for
emissions from each scope 3
category
� Companies shall disclose and justify
any exclusionsExample: A company determines that
emissions from capital goods are difficult
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any exclusions
� Companies should follow the
principles of relevance,
completeness, accuracy, consistency
and transparency when deciding
whether to exclude any activities
from the scope 3 inventory
emissions from capital goods are difficult
to calculate and not expected to
contribute significantly to total scope 3
emissions (based on initial estimations).
The company discloses and justifies the
exclusion of capital goods based on limited
data and its insignificant contribution to
total scope 3 emissions.
Collecting data
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� Companies may either use:
� Primary data (from specific activities within a company’s value chain)
� Secondary data (not from specific activities within a company’s value
chain)
Allocating emissions
� “Partitioning GHG emissions
from a single facility or other
system among its various
outputs”
� Needed when:
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� Needed when:
� A single facility produces
multiple outputs, and
� Emissions are measured
for the facility as a whole
Setting a GHG target and tracking emissions over time
� Choosing a base year and determining base
year emissions
� Setting scope 3 reduction targets
� Recalculating base year emissions
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� Recalculating base year emissions
� Accounting for scope 3 emissions and
reductions over time
Reporting emissions (selected requirements)
� Report complete scope 1
and scope 2 emissions
� Report scope 3 emissions
by category
� Be transparent about data
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� Be transparent about data
and methodologies used
� Various optional
information should be
reported when relevant
• IKEA estimated scope 3 emissions from all sold products that consume energy during use
• Products included all types of appliances and lighting sold in 25 countries
IKEA: inform GHG reduction targets
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• Use of sold products accounted for 20% of total scope 1, 2, and 3 emissions
• Expects to achieve annual GHG reductions of several million tons -more than the company’s total scope 1 and 2 emissions
• Focused on achieving a complete Scope 3 inventory to support strategic decision making
• Used industry-average life cycle data
• Found that scope 3 comprise
Kraft Foods: inform GHG reduction strategies
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• Found that scope 3 comprise more than 90% of the company’s emissions and ‘purchased goods and services’ are 70% of scope 3
• Kraft Foods is now focusing on reducing emissions from the agricultural supply chain
• Keep your business objectives in mind
• Refer to the accounting principles for guidance
• Use an incremental approach, depending on available resources
Tips for completing a scope 3 inventory
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depending on available resources
• Use simplified approaches to calculate emissions in the first year and improve data quality over time
• Focus on ‘hot spots’ for data collection and GHG reduction efforts
Available on GHGProtocol.org:
� Scope 3 Standard
� Scope 3 calculation guidance
� List of databases
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� List of databases
� Supplier engagement guidance
� Sample scope 3 reporting template
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