Corporate Carbon Strategies and Greenhouse Gas Emission Assessments: The Implications of Scope 3 Emission Factor Selection
研究了澳大利亚企业如何选择排放因子计算范围三间接排放，发现不同来源的转换值导致同类活动排放报告差异巨大，影响评估质量和碳管理决策。
ABSTRACT Scholars and practitioners acknowledge the benefits of organizations understanding their contribution to global warming and implementing carbon management strategies to address climate change concerns. A key element of a carbon management strategy is to reduce emissions, which requires an assessment of a firm's greenhouse gas emissions. For most organizations the indirect (scope 3) emissions represent the largest portion of their total carbon footprint. When facility‐specific data are not available, firms are encouraged to use standard emission factors to calculate scope 3 emissions. This paper investigates how sampled Australian organizations assess their scope 3 emissions with respect to the emission factors they are using to convert activity data into units of carbon dioxide equivalent emission (CO 2 ‐e), and the implications for producing an accurate emission assessment. The research study found that, where conversion information was not available in a recognized government publication, the use of varying conversion value sources resulted in wide discrepancies in reported emissions for like activities. This undermines the assessment quality, makes comparison of results across organizations difficult and can lead to inappropriate carbon management strategy choices and misallocation of resources. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment