世界经济论坛-供应链中的排放测量：商业现实和挑战（英）-2023.11-21页_2mb

Emissions Measurement in Supply Chains: This white paper examines the critical role of supply chain emissions measurement in decarbonizing the global economy, focusing on business challenges. It highlights that Scope 1 and Scope 2 emissions reporting is common, but Scope 3 (upstream and downstream activities) is increasingly regulated and expected by stakeholders. Key challenges include inconsistent reporting standards, data accuracy issues, high costs, and difficulties in fragmented supply chains, particularly for small and medium enterprises and firms in developing countries. Sectoral analyses reveal agriculture's fragmented farming complicates emissions calculations; mining faces barriers in downstream reporting and varied standards; and steel suffers from differing measurement methodologies, hindering accurate comparisons.

Important implications include the need for well-functioning, interoperable systems that balance accuracy with feasibility to avoid reducing competitiveness. Policy-makers should support common standards, encourage interoperability, verify reporting, and provide support for vulnerable actors. Existing initiatives like Together for Sustainability and the GLEC framework offer progress, but more industry collaboration and digital tools are needed. Key questions for future dialogue include striking the right balance between accuracy and feasibility, fostering interoperability, and ensuring sustainable development.