Scope-3 emissions and Nature impact throughout the value chain: An approach to mandatory environmental due diligence
本研究将投入产出分析与生命周期评估结合，提出一种混合方法，用于组织计算其价值链中的范围三排放和自然影响，并通过案例展示了该方法在全面环境报告中的应用。
This study applies and extends input–output (IO) analysis to new environmental reporting frameworks for integrated and standardised analysis that is comprehensive, while incorporating process-based data where practicable. This hybrid IO-LCA (life cycle analysis) research is the first to describe the application of spend-based- with income-based IO analysis across scope-3 Greenhouse Gas Protocol categories for an organisation; using the same underlying data, the research also measures general sustainability-related indicators. By undertaking a Climate- and Nature impact assessment, the method is in alignment with the International Sustainability Standards Board (ISSB), and regional adaptations/legislation, holistically. In the case study, all direct suppliers’ electricity emissions linked to the University’s expenditure were calculated in a relatively straightforward manner, estimated as totalling more than the University’s reported scope-1 emissions; for the study indicators, comprising greenhouse gas emissions, land use and bluewater consumption indirect impact represented 90% of the total footprint on average. The IO framework presented in this study could be applied by organisations to calculate their inter-industry upstream and downstream impact, based on their estimated expenditure and income per sector. Having demonstrated how scope-3 emissions could be calculated for comprehensive corporate reporting using upstream- and downstream IO emission factors, mandating the scope-3 approach promptly within a continuous improvement context becomes paramount. By making IO analysis mandatory for scope-3 due diligence, organisations can be ambitious in their disclosures on a level playing field. The fact that IO analysis incorporates all inter-industry emissions suggests a role for some form of relief within a whole-of-value-chain due-diligence framework.