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1、2022 CATI Evaluation Report1Contents目錄Building Global Corporate Accountability2022 CATI Evaluation Report01SummaryCATI 2.0Looking AheadAppendix2022 CATI Evaluation Results2022 CATI Evaluation Findings0203040506Building Global Corporate Accountability2022 CATI Evaluation Report0405Summary01In 2022,th

2、ere have been increasingly frequent extreme weather events worldwide due to climate change.For example,heat waves occurred in many countries and regions around the world,accompanied by severe droughts and wildfires.In China,there was a drought during flood season in the Yangtze River basin.This rare

3、 phenomenon saw the water level of the middle and lower reaches of the Yangtze River,Dongting Lake,and Poyang Lake reach their lowest-recorded levels for a flood season.These extreme weather events have created enormous pressure on energy supplies and food production,adversely affected peoples lives

4、 and health,and directly negatively impacted the stability of supply chains.Moreover,attempts to manage the global climate are facing huge challenges,with global carbon dioxide(CO2)emissions having reached record levels in 20211 and this trend appearing to continue in 2022.In addition,given the effe

5、cts of the COVID-19 pandemic on economies worldwide,and increasing energy shortages and geopolitical tensions,major economies are having to use fossil energy capacity to ensure energy security,food security,and supply chain security.Furthermore,the United Nations Environment Programme(UNEP)stated in

6、 its Emissions Gap Report 20222 that if countries current commitments and climate policies are fully implemented,global emissions of greenhouse gases(GHGs)will only decrease by 5%10%by 2030 compared with 2015 levels.This indicates that there is a severe lack of progress on global climate management,

7、such that the temperature-control targets of the Paris Agreement are unlikely to be achieved.Companies are major contributors to economic and social development and thus play an important part in efforts to achieve green and low-carbon development in China and worldwide.Increasing numbers of compani

8、es and financial institutions have built on multilateral cooperation frameworks,such as the Paris Agreement and the Glasgow Climate Pact,by publicly disclosing their climate and environmental commitments.In particular,financial institutions hold USD 130 trillion3 in assets that they have pledged to

9、fund climate action.Moreover,a group of local and global companies have joined the China Green Supply Chain Alliance,which is led by the Center for International Economic and Technological Cooperation of the Ministry of Industry and Information Technology,to collectively explore green supply chain-r

10、elated management optimization and technical innovation.2022 marks the second consecutive year that IPE has conducted its Corporate Climate Action Transparency Index(CATI)evaluation.The evaluation guides and motivates Chinese and foreign corporations to make GHG emissions-reduction commitments for t

11、hemselves and their supply chains,and to achieve synergies and efficiencies in reducing pollution and carbon emissions.The quantitative evaluation of 650 companies in 20 industries reveals the remarkable progress made in climate action in the context of the“dual carbon”strategy.More than 100 compani

12、es have implemented innovative measures based on big data and the Internet to promote green and low-carbon transformations of their supply chains to achieve efficient carbon management.These measures also aim to guide consumers to pay attention to the carbon footprints of products,from the design st

13、age to the end-of-life disposal.1.IEA,Global Energy Review:CO2 Emissions in 20212.UNEP,Emissions Gap Report 2022,https:/www.unep.org/resources/emissions-gap-report-20223.Mara Paula Rubiano A.,Banks with$130 trillion in assets pledge to fund climate action.Activists arent impressed.https:/grist.org/c

14、op26/financial-institutions-climate-promises-are-met-with-skepticism/04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report06072022 CATI HighlightsApple,Dell,Inditex,Cisco,Nike,PUMA,adidas,Levis,M

15、&S,and New Balance were the top 10 companies in the CATI evaluation.Foxconn,Luxshare Precision,Avary Holding,Lenovo,and Huawei were the leading companies in the Greater China region.OverallTarget,Vitasoy,Landsea Green Management,and 403 other companies have calculated and disclosed their scope 1 and

16、 2 carbon emissions,which totaled 498 million tonnes of CO2 equivalents(CO2e).Microsoft,Danone,Schaeffler,and 243 other companies have calculated and disclosed their scope 3 carbon emissions.Huawei,BASF,Oji,and 262 other companies have set scope 1 and 2 carbon reduction targets,while Primark,Lindex,

17、Walmart,and 171 other companies have set scope 3 carbon reduction targets.Lenovo,Amazon,Samsung,and 184 other companies have set carbon neutral targets for their own operations(scope 1 and 2),while Cisco,Uniqlo,Polestar,and 103 other companies have set carbon neutral targets for their entire value c

18、hain(scope 1,2,and 3).Measurement and DisclosureCarbon Targets Setting482 companies have made climate commitments;more than 300 companies have begun to identify climate risks and integrate low-carbon considerations into business decisions and board oversight responsibilities.Policy and GovernanceFox

19、conn,Luxshare Precision,Avary Holding,Bestseller,lululemon,and 191 other companies are tracking and have disclosed their progress toward their scope 1 and 2 targets.VF,Tesco,HP,Canon,IKEA,and 88 other companies are tracking and have disclosed their progress toward their scope 3 targets.Microsoft,Kao

20、,H&M,Suzano,and 22 other companies are tracking and have disclosed their progress toward carbon neutrality.Over half of the companies in this round of evaluation,including Panasonic,Carrefour,Decathlon,and Schaeffler,have reduced their carbon footprint by using renewable energy,increasing energy eff

21、iciency,and reducing energy dissipation.In addition,companies such as Danone,C&A,Nike,and Unilever have started to build zero-carbon factories.Gap,AEO,ASICS,Intel,and 131 other companies have encouraged their suppliers to increase their own energy efficiency and reduce their own carbon emissions.App

22、le,Dell,Cisco,Levis,Inditex,New Balance,M&S,and other companies have encouraged their suppliers to manage and calculate the carbon footprints of their own supply chains.Apple,Dell,Inditex,and 35 other companies have encouraged 1,541 suppliers to disclose their 2021 carbon emissions data.The total sc

23、ope 1 and 2 emissions of these suppliers was 62.52 million tonnes of CO2e,and approximately 1.03 million tonnes CO2e reduction was committed.Progress Toward Achieving TargetsClimate Actions04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corp

24、orate Accountability2022 CATI Evaluation Report0809Multi-partnership to build a global corporate accountability mechanismFrom Paris to Glasgow,an increasing number of large companies are making carbon neutral commitments,and environmental,social,and governance(ESG)reporting has become standard for m

25、any companies.However,“climate-washing”is commonplace and is among the factors that have slowed companies progress toward meeting their climate commitments.Thus,there is a need for a global corporate accountability mechanism to record such commitments of companies and their progress toward meeting t

26、hem.This mechanism should record not only the statistics issued by companies corporate headquarters but also the actions taken by companies to meet their climate and environmental commitments in the global production and procurement process.A supplier carbon-disclosure platformA supplier carbon-disc

27、losure platform is needed to accelerate the green and low-carbon transformation of supplier companies,which are widely distributed in emerging markets and developing countries.The platform would achieve this by encouraging information disclosure to enable the collation and sharing of best practices

28、of industry,brands,and suppliers in supply chain carbon management,and by publicizing technology-based methods for low-carbon,energy-saving and integrated resource use.A green supply chain investment and financing mechanismThe global transition to a low-emissions economy is expected to require at le

29、ast USD 46 trillion in annual investment.We call for financial institutions that have made commitments in this regard to track lifecycle carbon footprints of projects or companies,to use specialized tools to identify and quantify the climate risks of supply chains,and to apply financing mechanisms a

30、nd tools to support and accelerate companies green or low-carbon transitions.Despite the achievements noted above,we saw a number of enterprises with high supply chain environmental impact,large resource and energy consumption,and high scope 3 emission ratio have yet to take practical actions to ful

31、fill their commitments to address the environmental and climate crisis.IPE believes that to encourage companies to take primary responsibility for reducing pollution and carbon emissions,and to curb“greenwashing”and“climate-washing,”a global corporate accountability system must be constructed.Accord

32、ingly,IPE has developed and launched the“Global Business Accountability Map,”which lists an inaugural batch of 1,000 well-known brand companies,listed companies,and large companies in China and abroad and the public commitments they have made to address climate change,reduce pollution,and protect bi

33、odiversity.The map also shows companies progress toward achieving specific targets,their disclosed GHG emissions,and their implementation of concrete actions to reduce GHG emissions in their supply chains in China.As of the end of September 2022,the Global Business Accountability Map has collected e

34、nvironmental information of 1000 enterprises,among which,the total GHG emissions of those who have publicly disclosed recent Scope 1 and Scope 2(market-based)emission data have exceeded 2.964 billion tonnes of CO2e,accounting for 7.26%of global GHG emissions in 2021.In addition,the total reduction c

35、ommitments of these companies amounted to more than 254 million tonnes of CO2e.Rising geopolitical tensions and an increasing interest in deglobalization have complicated the path forward for companies wishing to reduce their carbon footprints.Moreover,safeguarding the stability and security of key

36、industry supply chains has become a key concern worldwide,especially for the business community.IPE hopes that this years CATI evaluations and the launch of the Global Business Accountability Map will assist in the construction of a global corporate accountability system,promote mutual trust and fac

37、ilitate cooperation among countries,accelerate green and low-carbon transformations of companies,and contribute to Chinas dual carbon initiative and the global climate governance.The world is currently facing a severe climate situation but its global GHG emissions remain far higher than the levels s

38、et in the Paris Agreement.As we look to 2030,companies must acknowledge their responsibilities and the growing expectations of them.That is,companies must recognize that they are major emitters and thus bear the primary responsibility in society to reduce their energy consumption and GHG emissions,w

39、hile also generating social and environmental benefits,such as helping to create cleaner air,green jobs,and energy inclusion.Therefore,we call for the establishment of the following initiatives.04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global

40、 Corporate Accountability2022 CATI Evaluation Report1011At the beginning of the 14th Five-Year Plan period,Chinas ecological development entered a critical phase,such that achieving reductions in carbon emissions became the key strategic direction.This led to greater synergistic reductions in pollut

41、ion and carbon emissions,increases in green transformations in economic and social development,and quantitative and qualitative improvements in ecology and environment.In addition,an increasing number of multinational companies have made commitments to reduce GHG emissions in this post-Paris Agreeme

42、nt era and are targeting the achievement of net zero emissions and thereby contributing to the goal of limiting average global temperature increases to 1.5C.In 2021,based on this background and with technical support from the Chinese Research Academy of Environmental Sciences(CRAES),IPE upgraded the

43、 Supply Chain Climate Transparency Index(SCTI)to Corporate Climate Action Transparency Index(CATI).In 2022,IPE generated version 2.0 of the CATI Index,which consists of five dimensions:governance,measurement and disclosure,carbon target setting,performance against carbon targets,and climate action.I

44、n addition,version 2.0 of the CATI contains refined indicators related to companies own operations and supply chain emissions reduction measures,and places a greater weighting than the first version on tracking companies progress toward achieving GHG emissions reduction targets and carbon neutrality

45、 targets.Figure 2-1 Five evaluation dimensions in the corporate climate action CATI Index GovernanceThe CATI 2.0 is fully aligned with mainstream international and domestic systems and standards,including but not limited to the UN Sustainable Development Goals(in particular,the Responsible Consumpti

46、on and Production,and Climate Action goals);the Science-Based Targets initiative(SBTi);the GHG Protocol Corporate Accounting and Reporting Standard;and the Corporate GHG Accounting Methodology and Reporting Guide for 24 Industries issued by Chinas National Development and Reform Commission(NDRC).The

47、 CATI 2.0 is also aligned with information disclosure protocols:the GRI Sustainability Reporting Standard,the Task Force on Climate-Related Financial Disclosures Recommendations on Climate-Related Financial Disclosures,the International Sustainability Standards Board International Financial Reportin

48、g Standards Foundation(IFRS)document S2 Climate-related Disclosures Draft,the CDP Climate Change Questionnaire,the Standards Concerning the Contents and Formats of Information Disclosure by Companies Offering Securities to the Public No.2 Contents and Formats of Annual Reports(2021 Revision)issued b

49、y the China Securities Regulatory Commission,and the Environmental,Social and Governance Reporting Guide and Guidance on Climate Disclosures issued by Hong Kong Exchanges and Clearing Limited.We hope that as CATI is an independent data-based evaluation system,it can objectively reflect companies pro

50、gress on climate action and their dual carbon status.We also hope that CATI provides companies with a roadmap for developing climate governance mechanisms,thereby guiding them to start GHG accounting,establish GHG inventories,identify major emission sources,set quantifiable emission-reduction target

51、s and develop targeted emission-reduction programs,decompose their emission-reduction targets into major production chains and value chains,track and disclose their progress toward achieving their targets,and encourage and empower upstream and downstream partners to begin their own climate action in

52、itiatives.04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation Results02Corporate Climate Action CATI IndexBuilding Global Corporate Accountability2022 CATI Evaluation Report1213017811692152.23147.24144.30275.81267.22251.932474244.20375.61365.82351.63346.84342.80473.21

53、463.22451.43445.64342.80572.61562.22550.83445.64542.4067216592650.63645.44542.40771.8175727503745.34742.20870.6185527503844.848420970.41954.42949.83844.84941.51070.22052.63047.64044.64941.504 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation Results CATI TOP 5003(See A

54、ppendix I for a full list of 2022 CATI scores)2022 CATI Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report1415In this round of CATI evaluation,in terms of overall performance,the IT/ICT,textile and leather&PU,retail,household and personal care,and pharmaceuticals i

55、ndustries were the leaders,while the liquor,bicycle/moped,interior decoration,real estate,and dairy industries were the laggards.There was a small difference between the scores of companies in the paper,household appliances,interior decoration,and retail industries,respectively,but a large differenc

56、e between the scores of companies in the diversified,industrial chemicals,IT/ICT,automobile,and automobile parts industries,respectively.Companies in Europe,North America,and the Asia-Pacific region(excluding Greater China)have been early adopters of climate action and are converging on the same lev

57、el of climate governance.In contrast,companies in Greater China,such as Foxconn,Luxshare Precision,Avary Holding,Lenovo,Huawei,and others,are endeavoring to catch up to companies in the above regions by accelerating their climate action efforts.Accordingly,companies in Greater China are starting to

58、establish carbon management systems that are more comprehensive than their previous systems,such as by conducting carbon accounting,setting emission reduction targets and tracking performance,implementing emission reduction measures for emission sources within their own operations,and empowering sup

59、plier companies to make low-carbon transitions.Regional Score ComparisonIndustry Score ComparisonFigure 3-1 Comparison of industry CATI scoresFigure 3-2 Comparison of regional CATI scores04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corpor

60、ate Accountability2022 CATI Evaluation Report1617Policy&GovernanceThe indicator“Policy&Governance”consists of two parts:pledged policies and mechanism construction.It evaluates whether enterprises have issued climate declarations and made climate commitments,and whether in the top-level design of lo

61、w-carbon development of enterprises,climate risks have been identified,low-carbon issues have been incorporated into business decision-making and board oversight responsibilities,and corporate emissions-reduction policies and management systems have been formulated with respect to a goal of net-zero

62、 emissions.In addition,this indicator evaluates whether an enterprises emission reduction policy includes collaborative emission reduction upstream and downstream of the value chain.Specifically,in the upstream area,it evaluates whether an enterprise has incorporated supplier GHG emissions accountin

63、g and reporting into its supplier code of conduct and guides suppliers to reduce emissions;and in the downstream area,it evaluates whether an enterprise disseminates the concept of sustainable development to the public and guides low-carbon consumption.Pledged Policies74.2%of the companies have made

64、 climate commitments.40.5%of the companies have started low-carbon or energy-saving product manufacturing,extended emissions reduction to the consumption side,and disseminated the concept of low-carbon consumption.69.4%of the companies have not yet formulated policies for low-carbon transformation t

65、oward net zero emissions.73.5%of the companies have not yet incorporated supplier carbon data reporting into supplier codes of conduct.Deficiencies identified in this round of evaluationProgress identified in this round of evaluation74.2%made climate commitments23.1%started to offer capacity buildin

66、g and motivate suppliers to reduce emissionsMechanism Construction52.6%of the companies have integrated climate-related issues into their business strategy,and 48.2%have integrated climate-related issues into board-level oversight.23.1%of the companies have started to offer capacity building and fin

67、ancial incentives,and/or have launched innovative projects to help suppliers to reduce emissions.More than half of the companies have not yet integrated climate-related issues into board-level oversight.76.9%of the companies have not yet incorporated supply chain carbon management into their carbon

68、strategies.Deficiencies identified in this round of evaluationProgress identified in this round of evaluation04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation Results042022 CATI Evaluation FindingsBuilding Global Corporate Accountability2022 CATI Evaluation Report18

69、19Scope 1 and 262%of the companies have disclosed scope 1 and 2 emissions data.The total emissions for the past year were approximately 498 million tonnes of CO2e4.Table 4-1 and Figure 4-1 present total emissions for each industry.39.8%of companies have publicly disclosed their carbon intensity and/

70、or energy efficiency data.Nearly 50%of the companies that have disclosed emissions data have not yet disclosed their carbon inventory,methodology,and whether their data have been verified by a third party.Moreover,it is apparent that companies must improve the relevance,completeness,consistency,tran

71、sparency,and accuracy5 of accounting and disclosure information based on mainstream accounting guidelines or standards,such as the GHG Protocol:Accounting and Reporting Standard.Deficiencies identified in this round of evaluationProgress identified in this round of evaluation4.Total GHG emissions of

72、 enterprises may be subject to double counting5.Relevance:Ensure the GHG inventory appropriately reflects the GHG emissions of the company and serves the decision-making needs of users both internal and external to the companyCompleteness:Account for and report on all GHG emission sources and activi

73、ties within the chosen inventory boundary.Disclose and justify any specif-ic exclusionsConsistency:Use consistent methodologies to allow for meaningful comparisons of emissions over time.Transparently document any changes to the data,inventory boundary,methods,or any other relevant factors in the ti

74、me seriesTransparency:Address all relevant issues in a factual and coherent manner,based on a clear audit trail.Disclose any relevant assumptions and make appropriate references to the accounting and calculation methodologies and data sources used.Accuracy:Ensure that the quantification of GHG emiss

75、ions is systematically neither over nor under actual emissions,as far as can be judged,and that uncertainties are reduced as far as practicable.Achieve sufficient accuracy to enable users to make decisions with reasonable assurance as to the in-tegrity of the reported information.Measurement&Disclos

76、ureThe indicator“Measurement&Disclosure”evaluates whether enterprises have disclosed GHG emission data,carbon intensity and carbon assets,integrated energy consumption,and energy intensity and energy use for scope 1(direct emissions,such as fossil fuel combustion emissions and industrial process emi

77、ssions)and scope 2(indirect emissions from purchased energy,such as purchased electricity and purchased heat emissions).It also evaluates scope 3 GHG emissions data(value chain emissions,such as purchased goods and services supply chain emissions,upstream and downstream transportation and distributi

78、on emissions,and employee commuting emissions),whether scope 3 data include emission hotspots,and whether companies have regularly collected supplier measurement data.Regarding scope 1,2,and 3 GHG emissions data,the CATI Index focuses on whether companies have disclosed their accounting inventories(

79、i.e.,at least their major emission sources in scope 1,2,and 3,such as fossil fuels,industrial processes,fugitive emissions,purchased electricity,purchased heat,purchased goods and services,and upstream transportation),GHG accounting methodologies,and third-party verification.IndustryScope 1 and 2(Un

80、it:10,000 tonnes of CO2e)Number of companiesIT/ICT11,373.52 49Industrial Chemicals10,363.02 23Food and Beverage6,780.98 36Paper5,567.60 14Automobile5,091.46 26Household Appliances3,145.23 18Retailers3,057.97 18Textile&(PU)Leather 2,517.74 75Automobile Parts2,165.32 23Pharmaceuticals1,794.07 33Dairy1

81、,213.99 9Diversified971.33 8Household and Personal Care685.72 17Real Estate543.01 35Interior Decoration411.27 7Beer Brewing313.96 4Liquor90.81 3Toy38.88 5Bicycle/Moped5.18 3Table 4-1 Scope 1 and 2 GHG emissions by industry and the number of companies that have disclosed such dataFigure 4-1 Scope 1 a

82、nd 2 GHG emission by industry(unit:10,000 tonnes of CO2e)62%disclosed scope 1&2 emissions data498 milliontonnes of CO2etotal emissions reached04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report

83、2021Targets disclosed scope 1 and 2 emission and accounting inventoryThe retail company Target disclosed its GHG emission accounting inventory in the 2022 Target Environmental,Social and Governance Report(scope 1 and 2 emissions are shown in Figure).Its scope 1 emissions largely consisted of fugitiv

84、e refrigerant emissions(58%)and natural gas combustion emissions(37%),whereas its scope 2 emissions largely consisted of purchased electricity consumption.Target also disclosed the use of biomass and low-global-warming-potential refrigerants,and its purchase of market-based electricity emissions.Fur

85、thermore,Target demonstrated the progress of its scope 1 and 2 emission reduction measures in terms of multi-year changes in individual source emission data.Figure 4-2 Target scope 1 and 2 emission inventory66.Target,2022 Target Environmental,Social and Governance Report7.CDP,Transparency to transfo

86、rmation:A Chain Reaction8.WRI&WBCSD,GHG Protocol Corporate Value Chain(Scope 3)Accounting and Reporting StandardScope 337.4%of the companies have disclosed scope 3 emissions.70%of the above companies have identified emission hotspots in scope 3 emissions and 67%have collected supplier carbon emissio

87、ns data on a regular basis.62.5%of the companies have not yet disclosed scope 3 emissions data,and 30%of the companies that have done so have yet to disclose their suppliers emissions data(i.e.,category 1 emissions:purchased goods and services).75%of the companies have not begun collecting supplier

88、emissions data.Deficiencies identified in this round of evaluationProgress identified in this round of evaluationDue to globalization and the increasing specialization of industries,most companies are involved in the purchase of products and services,which means that GHG emissions from supply chains

89、 generally account for a large share of total company GHG emissions.On average,the GHG emissions of companies value chains are 11.4 times higher than those of companies own operations.7 Therefore,in addition to reducing GHG emissions from their own operations,companies need to identify and account f

90、or scope 3 emission hotspots and work with stakeholders in their value chain to reduce their emissions.This can include incentivizing upstream suppliers to develop low-carbon technologies and actively guiding the public to practice green consumption to achieve net-zero emissions across the entire co

91、mpany value chain.When accounting for scope 3 emissions,companies must first perform systematic screening to identify scope 3 emission hotspots in their value chain activities,and then calculate GHG emissions associated with each of the 15 categories according to accounting guidelines.Similar to tra

92、ditional pollutant emissions,most companies scope 3 carbon emission hotspots are the processes involved in the production of raw materials,i.e.,the production and processing chain upstream of the supply chain.The GHG Protocol Corporate Value Chain(Scope 3)Accounting and Reporting Standard8 defines t

93、hese as“purchased goods and services,”i.e.,emissions that are located upstream in the value chain and are associated with the production of tangible goods(commodities)or intangible goods(services).Although companies have the discretion to determine the categories to be disclosed in scope 3 accountin

94、g,we recommend that companies focus on“those activities that are relevant to their business and goals”and activities“for which they have reliable information,”and ensure that their scope 3 data reflect their actual emissions and include the scope 3 hotspot sources.Case study37.4%disclosed scope 3 em

95、issions data;and 67%collects supplier carbon emissions data on a regular basis04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report22239.Microsoft,2021 Environmental Sustainability Report10.https

96、:/ Protocol Technical Guidance for Calculating Scope 3 Emissions243 companies that have disclosed scope 3 emissionsIn this round of evaluation,it was found that 243 companies,including Microsoft,Danone,and Schaeffler,had disclosed scope 3 emissions data,in addition to scope 1 and 2 emissions data,th

97、ereby laying a foundation for data-based emission reduction projects.The scope 3 emission inventories that have been disclosed by these companies(which are each from different industries)Microsoft(Figure 4-3),Danone(Figure 4-4),and Schaeffler(Figure 4-5)show that their emission hotspots all include

98、their supply chains(i.e.,Category 1:purchased goods and services).Thus,to ultimately achieve net-zero emissions in scope 1,2,and 3,companies must reduce GHG emissions from their own operations but also encourage their upstream suppliers to reduce emissions(with a focus on scope 3 emission hotspots),

99、incentivize suppliers to develop low-carbon technologies,and establish a multi-stakeholder collaborative emission reduction mechanism that spans their value chain,while concomitantly guiding green consumption.Figure 4-3 Scope 3 emissions of Microsoft,sorted by category9Figure 4-4 Scope 3 emission da

100、ta of Danone de-picted on the Global Business Accountability Map10Figure 4-5 Scope 3 emission data of Schaeffler depicted on the Global Business Accountability Map11According to the GHG Protocol Technical Guidance for Calculating Scope 3 Emissions 12,GHG emissions from purchased goods and services c

101、an be calculated using one of the following four methods(see Greenhouse Gas Protocol Scope 3 Calculation Guidance for detailed methodologies).1)Supplier-specific method:collects product-level cradle-to-gate GHG inventory data from goods or services suppliers.2)Hybrid method:uses a combination of sup

102、plier-specific activity data(where available)and secondary data to fill the gaps.3)Average-data method:estimates emissions for goods and services by collecting data on the mass(e.g.,kilograms or pounds),or other relevant units of goods or services purchased and multiplying by the relevant secondary(

103、e.g.,industry average)emission factors(e.g.,average emissions per unit of good or service).4)Spend-based method:estimates emissions for goods and services by collecting data on the economic value of goods and services purchased and multiplying it by relevant secondary(e.g.,industry average)emission

104、factors(e.g.,average emissions per monetary value of goods).Method 1)yields the most accurate result but requires access to high-quality supplier-specific data.Therefore,companies can require their suppliers to conduct product-level GHG emissions accounting according to product carbon-footprint stan

105、dards(such as the Product Life Cycle Accounting and Reporting Standard or ISO 14067 Product Carbon Footprint)and also conduct third-party GHG data verification and management.However,these efforts require substantial capital and manpower,so it can be difficult for companies with long supply chains o

106、r many product categories to ensure that each tier of their suppliers collects carbon footprint data and conducts inventory accounting.How enterprises calculate scope 3 category 1 emissionspurchased goods and servicesCase study04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003

107、Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report242516.PUMA,Sustainability Report 2021Thus,most companies use method 2),which combines measured emission data(emission factors and/or activity level data)obtained from suppliers with emission factors obtained from p

108、roduct lifecycle assessment(LCA)databases.The latter are used when the former are not available and include Ecoinvent13,the Environmentally Extended Input Output Database14,and the China Products Carbon Footprint Factors Database15.Nevertheless,to obtain the most accurate accounting results,enterpri

109、ses should collect as much high-quality actual measurement data from suppliers as possible.Companies use methods 3)or 4)when they cannot obtain any GHG emissions data from suppliers,such that they can only use emission factors obtained from unit purchase volume and product LCA databases to calculate

110、 emissions data of their scope 3 purchased goods and services.As these emission factors have limited relevance to upstream suppliers production processes and material usage,the accuracy of results generated by methods 3)or 4)is minimal,and companies have no way to track the progress of supply chain

111、emission reductions.In summary,considering the need for accurate data and a practical accounting process,we suggest that companies collect as much actual measurement data from suppliers as possible and use method 2).As such,companies must encourage suppliers upstream to conduct carbon accounting,to

112、ensure the quality of their accounting data,and to publicly disclose their scope 3 emissions data to enhance their credibility.In addition,due to differences between countries and regions energy structures and industrial production patterns,we suggest that companies guide suppliers to use credible e

113、mission factors with minimal regional boundaries and thereby reduce accounting errors.PUMA:Using a combination of supplier accounting data and LCA data to calculate scope 3 emissions and identify hotspotsFigure 4-6 Decomposition of GHG emissions from PUMAs purchased goods and servicesPUMA was one of

114、 the companies evaluated in this round of evaluation and has calculated its scope 3 emissions using a combination of tier one and tier two core supplier measurement data and product LCA database emission factors(i.e.,by method 2),as described above.It also encourages its suppliers to publicly disclo

115、se their emissions data on the Blue Map website.PUMA has disclosed its scope 3 emissions and their various categories in its Sustainability Report 2021,and has also disclosed its scope 3 category 1 purchased goods and services(supply chain)emissions16,as shown in Figure 4-6.In total,52%of PUMAs FY20

116、21 emissions from purchased goods and services were due to energy consumed by multiple tiers of suppliers,and 48%originated from the production of raw materials,with rubber and leather being the largest sources.This shows that PUMA should focus on GHG emissions from rubber and leather production pro

117、cesses in addition to accelerating renewable energy substitution when promoting supply chain emissions reduction.Accordingly,PUMA has explored increasing the use of recycled fabrics(recycled cotton,recycled polyester,and synthetic leather)in its products in recent years but has yet to publicly discl

118、ose how much this has reduced its supply chain emissions.Case study04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation Results13.https:/ecoinvent.org/14.https:/15.http:/Building Global Corporate Accountability2022 CATI Evaluation Report2627Carbon Targets SettingThe in

119、dicator“Carbon Targets Setting”is designed to guide enterprises to set short and medium-term emission reduction targets and renewable energy substitution targets,while focusing on carbon neutrality as a long-term goal and decomposing the climate targets downstream.In addition,the indicator pays part

120、icular attention to whether scope 3 emissions reduction targets include emissions from the supply chain(i.e.,Category 1,purchased goods and services)and whether they encourage suppliers to independently set and disclose GHG reduction targets.Scope 1 and 240.5%of the companies have disclosed their sc

121、ope 1 and 2 emissions reduction targets,and 28.2%of the companies have disclosed their renewable energy targets.28.3%of the companies have established quantified long-term climate targets and have set timelines for reaching net-zero emission.60%of the companies have not yet set company-level emissio

122、ns reduction targets.63%of the companies that have set scope 1 and 2 emissions reduction targets have yet to disclose their reduction target baseline and lack traceability.71.8%of the companies have not yet set renewable energy targets despite energy consumption being key to emissions reduction.Defi

123、ciencies identified in this round of evaluationProgress identified in this round of evaluationScope 326.3%of the companies have set scope 3 emissions reduction targets and 15.8%have set supply chain(scope 3)carbon neutrality targets.122 companies have set scope 1,2,and 3 emissions reduction targets

124、that have been approved by the SBTi;Ciscos scope 1,2,and 3 carbon neutrality targets were also approved by the SBTi.Approximately 75%of the companies have not yet disclosed scope 3 emissions reduction targets.Approximately 85%of the companies have not yet disclosed value chain(scope 3)carbon neutral

125、ity targets.90%of the companies have not yet disclosed their plans to encourage suppliers to set their own emissions reduction targets.Deficiencies identified in this round of evaluationProgress identified in this round of evaluation40.5%disclosed scope 1&2 emissions reduction targets28.3%disclosed

126、scope 1&2 carbon neutrality targets26.3%disclosed scope 3 emissions reduction targets15.8%disclosed scope 3 carbon neutrality targetsSetting company-level carbon neutrality targets:Ciscos carbon neutrality targetsFigure 4-7 CiscoSBTi carbon neutrality targets19The Intergovernmental Panel on Climate

127、Change(IPCC)has called for global climate governance to achieve net-zero emissions by the mid-21st century.This will require avoiding emitting GHGs to the atmosphere and also increasing the number of carbon sinks to absorb GHGs from the atmosphere.To achieve company-level scope 1,2,and 3 carbon neut

128、rality,companies need to fully identify their sources of emissions,set emissions reduction approaches for each source,track progress,and maximize their emissions reduction efforts.In addition,the small amount of GHG emissions remaining within a companys boundaries can be offset through market mechan

129、isms,such as Certified Emission Reduction17.In September 2021,Cisco committed to achieving scope 1,2,and 3 carbon neutrality by 2040 by assuming responsibility for GHG emission reductions company-wide and along its value chain18.This goal is consistent with the Paris Agreements global 1.5C target an

130、d was approved by the SBTi in July 2022(Figure 4-7).In addition,Cisco decomposed its scope 1,2,and 3 carbon neutrality targets into near term and long term targets,specified the timeline for progress on emissions reductions and the mount of emissions need to be reduced to achieve carbon neutrality.D

131、ata disclosed by Cisco reveal that its scope 1 and 2 GHG emissions for FY2021 were reduced by nearly 25%relative to FY2019.Most of the remaining emissions were from purchased energy,which Cisco can reduce through renewable energy substitution to achieve net-zero emissions for its own operations.Howe

132、ver,to achieve its scope 3 carbon neutrality target,Cisco needs to work with its suppliers to reduce emissions and incentivize them to develop low-carbon technology-based production processes.As such,Cisco is currently encouraging its component suppliers,assembly plants,and logistics partners to set

133、 their own emissions reduction targets.However,it has not yet publicly disclosed its implementation of emissions reduction measures,its reduction goals,and its suppliers progress in reducing emissions.17.Restrictions on the use of carbon credit offsets by enterprises:the SBTis net-zero emission targ

134、et standard requires enterprises to reduce their car-bon emissions by at least 90%and offset the remaining 10%.Chinas national and local carbon trading market regulations stipulate that the offset ratio of nationally certified voluntary emission reductions shall not exceed 3%10%of the carbon emissio

135、n allowances that need to be paid off.18.Cisco,2021 Cisco Purpose Report19.https:/sciencebasedtargets.org/companies-taking-actionCase study04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report282

136、920.Hamburger&G.Harangoz,2018,Factors affecting the evolution of renewable electricity generating capacities:a panel data analysis of European countries.21.M.Brander,et al.,2018,Creative accounting:a critical perspective on the market-based method for reporting purchased electricity(scope 2)emission

137、s.22.A.Bjrn et al.,2021,Renewable energy certificates threaten the integrity of corporate science-based targetsApples Supplier Clean Energy Program encourages its suppliers to use renewable energyApples Supplier Clean Energy Program aims to achieve 100%renewable energy usage in its upstream supply c

138、hain by 2030,to reduce energy-related emissions in Apples scope 3 emissions,and to empower its suppliers to transition to 100%clean energy usage.According to Apples Supplier Clean Energy 2022 Program Update,as of March 2022,213 suppliers worldwide had committed to using 100%renewable energy in the p

139、roduction of Apple products,with 79%increasing their renewable energy use through power purchase agreements with green electricity providers,and only 8%fulfilling their commitments by purchasing renewable energy certificates(Figure 4-8).Renewable energy certificates are recognized by mainstream inte

140、rnational accounting standards and initiatives such as the GHG Protocol,the SBTi,and Renewable Energy 100(RE100),and can be used to track corporate GHG emissions reductions and progress toward meeting targets.However,company emission reductions through the purchase of renewable certificates do not l

141、ead to an increase in total renewable energy in the market or a reduction in actual GHG emissions in a region20 21.In the long run,this will affect achievement of the 1.5C target22.Therefore,we suggest that large companies such as Apple should guide suppliers in the implementation of renewable energ

142、y substitution projects,giving preference to direct purchase of green electricity or on-site green electricity,and encourage suppliers to publicly disclose their renewable energy targets and current progress.This will help stakeholders to understand the contribution of these projects to suppliers ow

143、n emissions reductions and green or low-carbon transformations.Figure 4-8 Various ways that Apple suppliers use renewable energy23.Beijing Power Trading Center,Implementation Rules for Green Power Trading in Beijing Power Trading Center24.Guangdong,Guangxi,Kunming,Guizhou,Hainan Power Trading Center

144、,Rules for Green Power Trading in the Southern Region(for Trial Implementation).25.RE100 Climate Group&CDP,RE100 Reporting Guidance 2022.26.RE100 Climate Group&CDP,RE100 Joining Criteria27.Carbon Peak and Carbon Neutrality Index Research Group,2021,Summary Report of the Chinese City Carbon Peak and

145、Carbon Neutrality Index(2020-2021)Most companies use green electricity as the main way to reduce their emissions and those of their supply chains,with a focus on ultimately achieving net-zero emissions.According to information in publications such as Implementation Rules for Green Electricity Tradin

146、g in Beijing Power Trading Center23,Rules for Green Electricity Trading in Southern Region(Trial)24,and RE100 Reporting Guidelines25,common ways to obtain green electricity include the following.In this round of evaluation,we found that only approximately 25%of companies have set renewable energy ta

147、rgets,and even fewer have led their suppliers to increase their share of renewable energy use.According to the RE100 initiative,companies should commit to at least 60%renewable electricity replacement by 2030,90%by 2040,and should be using 100%green electricity by 205026.However,the use of renewable

148、 energy is greatly influenced by natural endowment conditions and the high cost of supporting technologies and facilities such as energy storage systems and smart grids,and it requires multiple parties to participate in peak regulation.In China,for example,it is crucial to accelerate the constructio

149、n of a regional and perhaps national complementary energy supply system to resolve the spatial mismatch between the economy and renewable energy centers and thereby gradually increase the national share of renewable energy27.In addition,high energy-consuming and carbon-emitting sections remain in th

150、e renewable energy supply chain,such as sections involved in the manufacture of silicon wafers,batteries,and other materials required for photovoltaic power generation,and sections involved in the manufacture of concrete,steel,and other metals used in the construction of wind farms.Nevertheless,in t

151、his latest round of evaluation,we note that several companies involved in the manufacture of photovoltaic components have performed carbon accounting and set emissions reduction and carbon neutrality targets.However,these companies need to increase efforts to guide their supply chains to reduce emis

152、sions;in particular,there is an urgent need for them to unite with upstream suppliers to conduct emission reduction actions,form inter-industry collaborations to reduce emissions,and accelerate green and low-carbon transformations.Generating renewable energy on-site or off-site for self-consumptionS

153、igning a power purchase agreement with a power producer to obtain renewable energySigning a green electricity trading contract with a power sales company/trading agencyGreen electricity assists low-carbon transformationsCase study04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.0

154、03 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report3031Performance against Carbon TargetsThe indicator“Performance against Carbon Targets”is used to evaluate whether companies have continually tracked their progress in emissions reduction and toward achieving car

155、bon neutrality and renewable energy targets,and whether they have adjusted their emissions reduction measures according to the actual emissions reduction situation,while also quantifying their emission reduction performance.Scope 1 and 272.6%of the companies that have disclosed scope 1 and 2 emissio

156、n reduction targets have also disclosed their progress toward their targets,and 73%have disclosed their progress on renewable energy substitution.Among the companies that have disclosed scope 1 and 2 carbon neutrality targets,36%have disclosed the gap between their current emissions and the target e

157、missions in their carbon neutrality year.30%of the companies that have disclosed scope 1 and 2 emissions reduction targets have not yet disclosed their progress toward their respective targets.These companies must begin tracking and monitoring their progress so they can adjust their targets accordin

158、g to actual emissions data.74%of the companies that have disclosed scope 1 and 2 carbon neutrality targets have not yet disclosed their progress toward their respective targets.These companies must determine the link between their current emissions reduction targets and their carbon neutrality targe

159、ts,and estimate the annual emission reductions and offsets required for them to meet their carbon neutrality targets.Deficiencies identified in this round of evaluationProgress identified in this round of evaluationAvary Holding:Continually conducting carbon inventory accounting,tracking emissions r

160、eduction progress,and achieving a target ahead of scheduleFigure 4-9 Avary Holding GHG emissions intensity for 20132021Avary Holding has been conducting third-party GHG verification since 2013 and has publicly disclosed its GHG emissions information and emissions reduction targets on the Blue Map we

161、bsite for many years.In 2017,Zhen Ding Tech Group(4958.TW),a subsidiary of Avary Holding,achieved its scope 1 and 2 emission reduction target,which was to reduce GHG emissions by more than 40%per unit of revenue by 2025,relative to 2013 levels28(Figure 4-9).Avary Holdings publicly disclosed data rev

162、eal that its carbon intensity per unit of output reached a minimum in 2017 and increased slightly thereafter,which was mainly due to increased electricity consumption resulting from the commissioning of new plants to support the production of high-end products,forward-looking technology development,

163、and testing and introduction of automated equipment.This indicates that companies that have already achieved their Groups emission reduction targets can also set their own emission reduction targets,disclose their implementation plans,and track their performance according to their own production act

164、ivity levels,emissions source types,and access to emissions reduction technologies and low-carbon resources.28.Zhen Ding Technology Holding Limited,2021 Sustainability Report.72.6%disclosed progress toward achieving their emission reduction targets36%disclosed progress toward achieving their carbon

165、neutrality targetsOf the companies that have disclosed scope 1&2 carbon targets：Scan the QR code to view Avary Holdings energy-saving and emission-reduction initiativesCase study04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accou

166、ntability2022 CATI Evaluation Report323351%of the companies that have disclosed scope 3 emissions reduction targets have made progress toward their respective targets.Thirty-five companies from the IT/ICT,textile,leather&PU,household and personal care,food and beverage,and automobile parts industrie

167、s are now using the Blue EcoChain to track their suppliers progress toward their own targets.The remaining 49%of companies that have disclosed scope 3 emissions reduction targets have not yet disclosed their progress toward their respective targets.As scope 3 emissions are mainly from supply chains,

168、these companies must collect years of actual measured data from suppliers(e.g.,by decomposing supply chain emissions reduction performance into unit products or value),translate these data into supply chain emissions reduction performance,and track the progress towards achieving supply chain emissio

169、n reduction targets.Deficiencies identified in this round of evaluationProgress identified in this round of evaluationScope 351%disclosed progress toward achieving their emission reduction targets22companies disclosed progress toward achieving their carbon neutrality targets35companies use the Blue

170、EcoChain to track their suppliers progress toward their own targetsOf the companies that have disclosed scope 3 carbon targets：30.M&S,Plan A Report 202131.Suzano,2021 Annual Report32.Apple,2022 Environmental Progress Report33.Kao,Sustainability Report 202134.Microsoft,2021 Environmental Sustainabili

171、ty Report35.Nike,Inc.,FY21 Impact Report29.IPCC,2018,Annex I:Glossary in Global Warming of 1.5CIn this round of evaluation,companies fell into the following three groups in terms of how they have demonstrated progress toward their carbon neutrality targets.Different forms of disclosing progress made

172、 against carbon neutrality targetsA first group of companies have already achieved carbon neutrality,such as M&S30(which achieved scope 1 and 2 carbon neutrality from 2012 through certified emission reduction offsets)and Suzano31(which has established forestry carbon removals that exceed its scope 1

173、,2,and 3 emissions).A second group of companies have estimated future emission reduction trends based on historical data and have depicted their carbon-neutral year emission reductions and offsets on graphs,e.g.,Apple32,Kao33,and Microsoft34.A third group of companies have clearly disclosed the amou

174、nt of emissions reductions in their carbon neutral year.For example,Nike35 is aiming to meet its emissions reduction target and achieve carbon neutrality in the same year.The IPCC defines carbon neutrality,i.e.,net-zero GHG emissions,as a balance between GHG emissions to the atmosphere and GHG remov

175、al from the atmosphere due to human activities over a certain period29.Based on this definition,we focus on determining 1)whether a company has disclosed its planned carbon offset amount in a year of carbon neutrality,and,if so,2)whether the information sufficiently clarifies the relationship betwee

176、n its emissions reductions in the current year and its planned carbon offset amounts in a year of carbon neutrality to enable its progress toward carbon neutrality to be evaluated.Figure 4-10 Progress made by Apple toward its carbon neutrality targetFigure 4-11 Progress made by Kao toward its carbon

177、 neutrality targetFigure 4-12 Progress made by Microsoft toward its carbon neutrality targetFigure 4-13 Progress made by Nike toward its carbon neutrality target04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CAT

178、I Evaluation Report3435Climate ActionsClimate actions are assessed by focusing on climate change mitigation measures that companies have applied in their own operations and in their value chains,the scale of emissions reduction projects,and the performance of projects in reducing emissions.The key i

179、ndicators of companies emissions reduction actions in their own operations are their rate of replacement of renewable energy,their rate of energy-saving and emissions reduction technology transformation,their level of energy management,and the independent carbon management capability of their affili

180、ated enterprises.The key indicators of companies value-chain emissions reduction actions are whether they cooperate with key suppliers to reduce emissions,whether they guide suppliers to conduct carbon management on their own and continually extend these guiding efforts upstream,and whether they car

181、ry out emissions reduction projects in categories in scope 3 outside their supply chain.The CATI Index aims to guide companies to comprehensively manage their emissions sources,quantify the effectiveness of emissions reduction,accelerate the green and low-carbon transformation of their supply chains

182、,manage climate risk,and implement their climate commitments throughout their value chain.To reduce GHG emissions from energy consumption,33.7%of the companies are conducting systematic energy management;56.5%of the companies are increasing renewable energy usage;and 51.7%are upgrading insulation/re

183、frigeration systems and substituting old light fixtures with light-emitting diodes,as disclosed in their energy efficiency programs.To reduce GHG emissions in scope 1 and 2,33.7%of the companies are preventing methane and refrigerant leaks and improving manufacturing processes.To reduce carbon emiss

184、ions,16.9%of the companies have purchased carbon credits,invested in carbon sequestration,or researched carbon negative technologies.Nearly 50%of the companies that have disclosed their emission reduction programs have not quantified their program or clarified their progress.The R&D investment of co

185、mpanies in revolutionary and carbon-negative technologies needs to increase.As the proportion of green electricity in the overall grid structure gradually increases,industrial electrification and“zero-carbon electricity”will become the core means by which companies can reduce their GHG emissions.How

186、ever,companies in various industries,especially those involved in production,should further combine their production processes with their own emissions characteristics,enhance R&D investment in revolutionary and carbon-negative technologies,and accelerate green and low-carbon transformation through

187、diversified financing.Deficiencies identified in this round of evaluationProgress identified in this round of evaluationConstructing zero-carbon factoriesIn this round of evaluation,companies in several industries have started to build zero-carbon factories by reducing GHG emissions by using 100%ren

188、ewable electricity,reducing energy consumption in operations by using sustainable building design,and improving energy efficiency and resource utilization in the production process.Some examples are given below.Danones Wuhan and Qionglai plants are among the first Chinese beverage plants to achieve

189、carbon neutrality,and have been awarded carbon neutrality certificates.The Wuhan plant(Hubei Danone Food&Beverage Co.,Ltd.)uses waste heat steam instead of natural gas,has increased its use of clean energy,and uses 100%green electricity36.In 2021,the plant publicly disclosed its carbon emission data

190、 through the Blue Map website to improve the transparency of its carbon information.The C&A Factory for Innovation in Textiles(FIT)in Germany37 is a carbon-neutral factory that employs digital and automated technology,such as robots,to assist production and increase its overall energy and resource e

191、fficiency.In addition,C&A FIT practices sustainable sourcing to reduce product lifecycle emissions,thereby encouraging suppliers and consumers to take climate action.Unilevers Guangzhou plant38 aims to become carbon neutral by fully mobilizing clean energy from its local area.In the next 3 years,the

192、 plant will gradually achieve zero-carbon production capacity in three categories:personal care products,food,and ice cream.It will also develop programs such as“plastic-free production”to promote zero-emissions production and operation.Nikes China Logistics Center in Taicang,Jiangsu province,is the

193、 companys largest logistics center in Asia.In September 2022,the center launched a wind power project that is expected to come online in early 2023.This will mean the center runs on 100%renewable energy,so will be Chinas first wind and solar zero-carbon smart logistics center.Scan the QR code to vie

194、w the carbon reduction initiatives implemented by Nike in its logistics centers in China50%of the companies have undertaken actions to reduce emissions from their own operationsDecarbonization in company operationsCase studymore than36.https:/ Evaluation Findings05 Looking Ahead06 Appendix01 Summary

195、02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report363720.2%of the companies have started encouraging suppliers to conduct corporate GHG and energy management.18.5%of the companies have identified emissions hotspots via LCA or other methods and have st

196、arted trial programs with key suppliers.14 companies including Apple,Dell,and Nike have shared best practices for supplier emission reduction through the Blue Map website.Approximately 80%of the companies have not yet started encouraging suppliers to conduct corporate GHG and energy management.The c

197、ompanies in this round of evaluation have yet to expand the scope of their supply chain emission reduction projects to increasing the scale of trial emission reduction projects,expanding emission reduction upstream,accelerating the development of cross-industry low-carbon coupling,and exploiting the

198、 emission reduction potential of upstream commodity companies.Deficiencies identified in this round of evaluationProgress identified in this round of evaluation20.2%started encouraging suppliers to conduct carbon and energy management14companies shared best practices for supplier emission reduction

199、through the Blue Map websiteDecarbonization of the value chainMultiple industries use carbon capture,utilization,and storage(CCUS)to create innovative productsDanone39 uses innovative technology based on microorganisms to directly convert captured carbon monoxide and CO2 into the key raw materials n

200、eeded for the production of polyethylene terephthalate(PET)bottles for its Mizone beverages.Compared with the traditional processes used for producing PET bottles,this process can reduce CO2 emissions by more than 1.3 kg per kg of product.Unilever41 is exploring reducing the extraction of non-renewa

201、ble resources by replacing carbon derived from fossil fuels(“black carbon”)with“rainbow carbon”;that is,carbon obtained from plants(“green carbon”),carbon produced from captured CO2(“purple carbon”),marine-sourced carbon(“blue carbon”),and carbon sourced from waste material(“gray carbon”).For exampl

202、e,the surfactant in its OMO“Air”laundry pods contains purple carbon.In 2021,Zara,a brand of Inditex40,launched a capsule collection of party dresses made from low-carbon polyester yarn fabric.This fabric is partly made from CO2 captured from the atmosphere,thereby reducing environmental pollution an

203、d fossil fuel consumption in the manufacturing process.Figure 4-14 Danones smart carbon bottle for its Mizone beverageFigure 4-16 Unilevers“rainbow carbon”classification systemFigure 4-15 Inditex low-carbon dressesCase study39.https:/ COMMITMENT TO SUSTAINABILITY41.https:/ Evaluation Findings05 Look

204、ing Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report3839IT/ICT enterprises reduce upstream emissions from aluminum materialEmission reduction actions in company logisticsIn recent years,Apple has continued to encourage upst

205、ream aluminum suppliers to use renewable energy in the production of Apple products,thereby enhancing product recycling rates and the use of recycled materials.Its disclosed data show that compared with 2015,its carbon emissions from aluminum in scope 3 were 68%lower in 2021.In addition,Apple is com

206、mitted to the development of new technologies,such as 100%recycled alloys that can be used directly in manufacturing,and the issuance of green bonds to support Canadian company Elysis to develop GHG-free aluminum smelting processes.Nestl has included logistics and transportation emission reductions

207、in its net-zero emission roadmap and has committed to reduce inbound and outbound transportation emissions by 3.5 million tonnes of CO2e by 2030,with business growth taken into account(Figure 4-19)45.Nestl has also aimed to replace its vehicle fleet with low-carbon vehicles by 2022 and is taking ste

208、ps to offset the remaining emissions.In addition,it is encouraging its logistics suppliers to use low-carbon vehicles,such as trams,hydrogen-powered vehicles,and biofueled vehicles.Furthermore,it plans to work with logistics suppliers,such as land or sea transport companies and truck manufacturers,t

209、o devise improved low-carbon logistics and transport solutions.However,Nestl estimates that its carbon emissions from logistics transportation have yet to peak,so achieving its 2030 logistics emissions reduction target will be challenging.Microsoft mentioned in its 2021 report that it is exploring m

210、ethods for reducing emissions from raw material manufacturing upstream of its products lifecycles and for reusing 100%of aluminum waste42.Regarding the latter,Microsoft reduces waste generated during computer numerical control cutting processes applied in the production of PCB boards and device hous

211、ing by employing“stamping”technology to mold raw materials directly into the final form of a product.Compared with previous technologies,this technology reduces aluminum waste by approximately 25%and reduces a products carbon footprint by 30%.Kao,a Japanese household and personal care company,is sho

212、wing similar trends to Nestl in logistics emissions reductions(Figure 4-20)46.Although Kao has reduced emissions by improving fuel efficiency and optimizing transportation routes,emissions from its distribution network in Japan increased by 0.3%in 2021 compared with the 2017 baseline.In addition,und

213、er the influence of climate change,local rainfall caused disruption to some of its optimal transportation routes.Thus,Kao had to choose non-optimal routes to ensure distribution effectiveness,thereby leading to an increase in GHG emissions.Aluminum is widely used in electronics manufacturing and its

214、 use is a carbon emissions hotspot in the lifecycle of electronics.Apples FY2015 data43 show that emissions associated with the use of aluminum accounted for approximately 21%44 of the total lifecycle carbon footprint of its electronic products.According to the International Aluminum Association,alu

215、minum electrolysis generates 95%of the GHG emissions of the entire aluminum production process.In addition,more than 80%of the GHG emissions from the aluminum electrolysis process are from electricity consumption.Therefore,key ways for the industry to reduce emissions are to employ renewable electri

216、city substitution and to recycle aluminum(which is highly resistant to corrosion and can be recycled many times).Furthermore,enterprises in the IT/ICT industry,such as Apple and Microsoft,need to assist aluminum suppliers to improve aluminum recycling channels and build closed-loop recycling encompa

217、ssing the consumer side and the supplier side.In addition,given the high carbon emissions and high energy consumption of aluminum electrolysis,enterprises should encourage aluminum suppliers to conduct accounting and disclosure of carbon emission data as soon as possible.Figure 4-17 Carbon reduction

218、 measures applied by Apple in its productsFigure 4-18 Details of Microsofts recycling of aluminum wasteFigure 4-20 CO2 emissions during distribution of Kao products in JapanFigure 4-19 Logistics emissions reduction roadmap of NestlCase studyCase study42.Microsoft,2021 Environmental Sustainability Re

219、port43.Apple,Environmental Responsibility Report(2016 Progress Report,Covering Fiscal Year 2015)44.According to Apple 2022 disclosure:Aluminum accounted for 27%of its product manufacturing phase in 2015,which combined with 2015 product lifecycle emissions data yields 21%45.Nestl,Net Zero Roadmap46.K

220、ao,Kao Sustainability Report 202204 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report4041Emission reduction actions in company logisticsIn addition to reducing emissions in the logistics part of

221、 the value chain,some enterprises in the logistics industry have also started to conduct their own emissions reduction actions during this evaluation period.For example,FedEx47issued a carbon neutral target for its own operations by 2040 and decomposed this target into roadmap of actions to reduce e

222、missions in several areas,such as by investing in renewable energy,reducing the carbon intensity of air transportation,improving fuel efficiency,and replacing traditional vehicles with electric vehicles(Figure 4-21).According to the International Transport Forum48,global carbon emissions from freigh

223、t transport accounted for 40%of transport emissions in 2021,65%of which were from road transport.The globalization of supply chains and increasing distance and frequency of product transportation mean that the importance of transportation links in the supply chain are growing.Moreover,the worlds dem

224、and for transportation services will continue to increase in the future.Thus,carbon emissions related to freight transportation may further increase.Consequently,logistics and transportation enterprises should take actions to reduce emissions as soon as possible,which could involve the following.Swi

225、tching to low-carbon transportation methods,such as using electric vehicles,using railway or sea transport on long-distance routes,and using bicycles for last-mile delivery.Optimizing transport routes by using digital tools to plan optimal delivery routes.Improving fuel efficiency of transportation

226、vehicles,such as by weight reduction,streamlined designs,and better drivetrain construction.Increasing transport efficiency,such as by increasing container-loading efficiency and optimizing container size.Reducing the demand for road transport,especially on longer routes.Figure 4-21 Emissions reduct

227、ion roadmap within the border of FedEx14.2%disclosed carbon emissions at facility level14.2%of the companies have measured and publicly disclosed their carbon emissions at facility level or their facilities have independently disclosed emissions data.Foxconn,Luxshare Precision,Avary Holding,and othe

228、r companies have encouraged their subsidiaries to disclose their emissions data on the Blue Map website.More than 95%of the companies have yet to decompose their emissions reduction targets into targets for their affiliated companies and to implement total emissions reduction targets from the bottom

229、 up(by tracking the actual emissions reduction performance of different business segments and production processes).45 companies and their affiliates have been included as key GHG emitters in the 2021 carbon market.This obliges them to publicly disclose their GHG emissions for the previous year in a

230、 timely manner after their allowances have been cleared,in accordance with the Carbon Emissions Trading Management Measures(Trial).However,due to the time required for carbon emissions reporting and the compliance cycle of key emission units,the disclosure of carbon emissions data is often lagging.C

231、onsequently,few key emissions units have publicly disclosed their carbon emissions data for 2021.Deficiencies identified in this round of evaluationProgress identified in this round of evaluationAffiliated company engagementCase study47.FedEx,2021 ESG Report48.International Transport Forum,ITF Trans

232、port Outlook 202104 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report4243Affiliates disclosing their carbon emissionsThe affiliates or subsidiaries within the boundary of a corporation are usual

233、ly involved in various businesses and product lines,so they have different production processes,emissions sources,and energy and carbon management methods.Therefore,the overall emissions reduction target set by a corporation must be decomposed by its affiliates to help them to set their target based

234、 on their own emissions characteristics.Subsequently,the affiliates can track their progress toward their respective targets by measuring carbon data at the plant level,which reveal their contribution toward achieving the overall target of the corporation and can be disclosed.In this evaluation peri

235、od,corporations from several industries have publicly disclosed carbon emissions information of the operations of their major affiliates in various ways.Samsung disclosed the carbon emissions information of 12 of its subsidiaries in China in the Samsung 2021 China CSR Report,including their GHG emis

236、sions data and renewable energy use.Some subsidiaries,such as Dongguan Samsung SDI and Tianjin Samsung Electro-Mechanics Co.,Ltd.,also shared their supplier management policies and the energy saving and emissions reduction actions they have guided their suppliers to carry out.Shanghai Pharmaceutical

237、 has publicly disclosed the GHG emissions data of its 50 affiliated companies in its FY2021 Sustainability Report and Environmental,Social and Governance Report.With the release of the lists of“enterprises to disclose environmental information in accordance with the law”,103 Chinese enterprises and

238、their affiliates in this round of evaluation will be required to disclose information on carbon emissions and facilities.These enterprises must therefore pay great attention to their carbon footprints and those of their affiliates to fulfill their disclosure responsibilities according to the above-m

239、entioned policy requirements.In addition,they must continue to implement energy saving and emissions reduction measures.Mainstream international environmental information disclosure tools or requirements,such as the CDP Climate Change Questionnaire and IFRS S2 Climate-related Disclosures(Draft),also

240、 focus on affiliated enterprises environmental and carbon information disclosure.New Balance Chinas carbon emissions from its own operations were 2,540 tonnes of CO2e in FY2021,mainly from electricity consumption in its four offices and 102 self-operated retail stores.As most of the retail stores do

241、 not have access to their electricity bills,New Balance estimated the electricity consumption of its retail business by using the store area and the unit electricity consumption data of the stores,and publicly disclosed the GHG emissions of 102 stores through the Blue Map website.Luxshare Precision

242、has committed to achieving carbon neutrality by 2050 and has developed a carbon neutrality roadmap detailing that this will be achieved by increasing renewable energy use,establishing energy efficiency programs,and promoting carbon offsets.In 2022,41 affiliated companies of Luxshare Precision public

243、ly disclosed the carbon emissions of their plants through the Blue Map website to enhance the transparency of corporate GHG information.Scan the QR code to view how New Balance is reducing the environmental impact of its facilities,operations,and supply chainScan the QR code to view how Luxshare Pre

244、cision is building a green and low-carbon systemNumberPublishing AgencyFile NameYearDisclosing subject and carbon disclosure content（Sections directly related to climate change,greenhouse gas emissions,energy,and carbon are underlined）Table 4-2 Requirements for Affiliates Carbon Emission Disclosure

245、in Some GHG Protocols and Guidelines 1Ministry of Ecology and Envi-ronment Measures for the Administration of Legal Disclosure of Enterprise Environmental Information2022Article 7:The following enterprises shall disclose environmental information in accordance with the provisions of these Measures:1

246、)Key polluting entities;2)Companies that are on the List for Mandatory Cleaner Production Audit;3)Listed companies(and their subsidiaries)that received administrative penalties for violating ecological and environmental regulations in the previous year;4)Companies that issue financial products such

247、as corporate bonds and non-financial corporate debt financing instruments may also be required to disclose environmental information if they have ecological and environmental violations in the previous year;5)Other companies that should disclose environmental information as stipulated by laws and re

248、gulations.Article 8:Any of listed companies and bond-issuing enterprises that falls under any of the following circumstances in the previous year shall disclose environmental information in accordance with the provisions of these Measures:(1)It is held criminally liable for any violation of ecologic

249、al or environmental laws.(2)It is fined not less than RMB 100,000 in accordance with the law for violations of ecological or environmental laws.(3)It is punished on a daily basis in accordance with the law for violations of ecological or environmental laws.(4)Its production is restricted or suspende

250、d for rectifications in accordance with the law for its violations of ecological or environmental laws.(5)Its relevant ecological and environmental licenses and permits have been revoked in accordance with the law for their violations of ecological or environmental laws.(6)Its legal representatives,

251、primary persons in charge,directly responsible persons in charge or other directly liable persons are subjected to administrative detention in accordance with the law for their violations of ecological or environmental laws.Article 12:Annual Law-based Disclosure of Environmental Information by Enter

252、prises should include the following:（4）Carbon emission information,including emission quantity,emission facilities,and etc.Case study04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report4445Numbe

253、rPublishing AgencyFile NameYearDisclosing subject and carbon disclosure contentNumberPublishing AgencyFile NameYearDisclosing subject and carbon disclosure content2CDPCDP Climate Change Questionnaire/3ISSB(Interna-tional Sus-tainability Standards Board)IFRS S2 Cli-mate-related Disclosures(draft S2)2

254、0223ISSB(Interna-tional Sus-tainability Standards Board)IFRS S2 Cli-mate-related Disclosures(draft S2)2022(C7.3b)Break down your total gross global Scope 1 emissions by business facility.(C7.6b)Break down your total gross global Scope 2 emissions by business facility.RationaleProviding facility-leve

255、l emission figures may give data users insight into your organizations current/potential exposure to regulation in this area.Reporting at this level can provide a useful indicator for making comparisons between facilities.The objective of draft IFRS S2 Climate-related Disclosures is to require an en

256、tity to disclose information about its exposure to significant climate-related risks and opportunities,enabling users of an entitys general purpose financial reporting:(a)to assess the effects of significant climate-related risks and opportunities on the entitys enterprise value;(b)to understand how

257、 the entitys use of resources,and corresponding inputs,activities,outputs and outcomes support the entitys response to and strategy for managing its significant climate-related risks and opportunities;and(c)to evaluate the entitys ability to adapt its planning,business model and operations to signif

258、icant climate-related risks and opportunities.21 An entity shall disclose information relevant to the cross-industry metric categories of:(a)greenhouse gas emissionsthe entity shall disclose:(i)its absolute gross greenhouse gas emissions generated during the reporting period,measured in accordance w

259、ith the Greenhouse Gas Protocol Corporate Standard,expressed as metric tonnes of CO2 equivalent,classified as:(1)Scope 1 emissions;(2)Scope 2 emissions;(3)Scope 3 emissions;(ii)its greenhouse gas emissions intensity for each scope in paragraph 21(a)(i)(1)(3),expressed as metric tonnes of CO2 equival

260、ent per unit of physical or economic output;(iii)for Scope 1 and Scope 2 emissions disclosed in accordance with paragraph 21(a)(i)(1)(2),the entity shall disclose emissions separately for:(1)the consolidated accounting group(the parent and itssubsidiaries);(2)associates,joint ventures,unconsolidated

261、 subsidiaries or affiliates not included in paragraph 21(a)(iii)(1);(iv)the approach it used to include emissions for the entities included in paragraph 21(a)(iii)(2)(for example,the equity share or operational control method in the Greenhouse Gas Protocol Corporate Standard);(v)the reason,or reason

262、s,for the entitys choice of approach in paragraph 21(a)(iv)and how that relates to the disclosure objective in paragraph 19;(vi)for Scope 3 emissions disclosed in accordance with paragraph 21(a)(i)(3):(1)an entity shall include upstream and downstreamemissions in its measure of Scope 3 emissions;(2)

263、an entity shall disclose the categories included withinits measure of Scope 3 emissions,to enable users ofgeneral purpose financial reporting to understand which Scope 3 emissions have been included in,or excluded from,those reported;(3)when the entitys measure of Scope 3 emissions includes informat

264、ion provided by entities in its value chain,it shall explain the basis for that measurement;(4)if the entity excludes those greenhouse gas emissions in paragraph 21(a)(vi)(3),it shall state the reason foromitting them,for example,because it is unable to obtain a faithful measure;04 Evaluation Findin

265、gs05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report46471541suppliers have disclosed their 2021 carbon emissions data and reduction targets via the Blue Map website62.5 milliontonnes of CO2eTotal emissions reachedA

266、pple,Dell,Inditex,and 35 other companies have encouraged their direct and/or indirect suppliers to disclose their own carbon emissions and targets on the Blue Map website and perform carbon management.They have also collected supplier-measured data and tracked supply chain emissions reduction progre

267、ss.Consequently,1,541 suppliers have disclosed their 2021 carbon emissions data,which comprise a total of 62.5 million tonnes of CO2e in scope 1 and 2 emissions.Apple,Dell,Cisco,Levis,Inditex,New Balance,M&S,and other companies have encouraged their suppliers to conduct carbon management and carbon

268、inventory accounting within their own supply chains.Most companies have yet to help suppliers to calculate and disclose their carbon emissions data,to lead them to conduct carbon inventory accounting,and to empower them to set their own emissions reduction targets.Deficiencies identified in this rou

269、nd of evaluationProgress identified in this round of evaluationSupplier Carbon Self-ManagementTISCO:Upstream enterprises publicly disclose carbon emissions dataTISCO(full name:Shanxi Taigang Stainless Steel Co.,Ltd.)is required to carry out annual data submissions,allowance clearing,and compliance w

270、ork for its on-site generating units,in accordance with the Carbon Emission Trading Management Measures(Trial).It has disclosed its carbon emissions data for 2019 and 2020,with power generation facilities as the boundary,on the national emissions permit management information platform.In addition,fo

271、r 3 consecutive years since 2019,TISCO has been motivated by a brand customer from the IT/ICT industry to meet its regulatory requirements by independently collating and publicly disclosing its carbon emissions data and accounting inventory of steel smelting and rolling processes via the Blue Map we

272、bsite.In its accounting inventory,TISCO has publicly disclosed its emissions from various types of fossil fuel combustion,purchased electricity and heat,and industrial processes,and the desulfurization of power generation equipment,together with the implied emissions from solid carbon products.It ha

273、s also disclosed which of its production equipment has the greatest energy consumption,namely key equipment of its blast-furnace ironmaking,sintering(pelleting),and converter steelmaking processes.The steel industry is a crucial economic pillar and a key industry in GHG emissions,so effective steel-

274、industry carbon reduction is one of the keys to achieving the dual carbon target.Therefore,large steel-smelting companies such as TISCO need to increase their disclosure of carbon information,clarify their emissions reduction baselines and targets based on their multi-year carbon emissions data,plan

275、 their emissions reduction paths,and strive to complete the tasks and achieve the goals of the dual carbon initiative and the Implementation Plan for Carbon Peaking in the Industrial Sector.Case study04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding

276、Global Corporate Accountability2022 CATI Evaluation Report4849Encourage suppliers to conduct supply chain carbon managementUnder the dual carbon strategy,an increasing number of Chinese enterprises are required to conduct carbon accounting and report or disclose carbon data to regulators,government

277、agencies,or stakeholders.In 2022,to address small and medium-sized enterprises lack of accounting capability and the high cost of outsourcing carbon accounting services,the Blue Map and its partner Insblue upgraded the Chinese Enterprise Greenhouse Gas Emissions Accounting Platform(Figure 4-22).This

278、 platform was developed based on the Corporate GHG Accounting Methodology and Reporting Guide(Trial)for 24 industries issued by Chinas NDRC.It incorporates different types of fossil fuel,electricity,and heat emission factors applicable to Chinese enterprises into the automatic parameters of a calcul

279、ator and guides suppliers to identify emissions sources through the calculation process settings.This improves the completeness and accuracy of the accounting data,which assists suppliers to efficiently and cost-effectively determine their inventories.In 2022,IPE and the China City Greenhouse Gas Wo

280、rking Group developed the China Products Carbon Footprint Factors Database(Figure 4-23),which assists Chinese enterprises to conduct product carbon footprint analysis and calculate emissions from scope 3 purchased goods and services.In addition,in 2022,IPE upgraded its carbon and PRTR data-disclosur

281、e platform.As a result,by the end of September 2022,29 enterprises had incorporated IPEs carbon and PRTR disclosure mechanism into their supply chain management systems,which led to their suppliers submitting and publishing over 8,000 sets of annual carbon and pollutant emissions and transfer data.M

282、ost of these suppliers have been able to independently conduct data accounting and submission,and measure and disclose data through IPEs website for consecutive years,and thus to track GHG emissions and pollutant reduction progress.However,suppliers need to further improve their environmental and en

283、ergy data management capabilities to ensure that the quality of data they report meets the requirements of their own statistical disclosure or data-receiving parties.Figure 4-22 Chinese Enterprise Greenhouse Gas Emissions Accounting PlatformFigure 4-23 The China Products Carbon Footprint Factors Dat

284、abaseFigure 4-24 Top companies(listed alphabetically)that encourage suppliers to use the Blue Map website to disclose their carbon emissions data04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Rep

285、ort5051Approximately 66%emitted 10010,000 tonnes of CO2e,and 280 emitted more than 26,000 tonnes of CO2e(see Figure 4-25 for a detailed distribution).Industries involved include textile-related industries;IC/ICT and electronic equipment manufacturing industries;and some upstream raw materials and pa

286、ckaging materials industries,such chemical raw materials and chemical products manufacturing,chemical fiber manufacturing,non-ferrous metal smelting,rolling and processing industry.Specifically,276 enterprises from the IC/ICT and electronic equipment manufacturing industry emitted a total of 16.4888

287、 million tonnes of CO2e,while 631 enterprises from the textile,clothing,and apparel industry emitted a total of 14.2207 million tonnes of CO2e.The number of enterprises and the distribution of industry emissions are detailed in Figure 4-26 and Figure 4-27.841 have used the Corporate Greenhouse Gas E

288、missions Accounting Platform(jointly developed by Blue Map and Insblue)to calculate their GHG emissions.75 have undergone third-party carbon verification and uploaded verification reports;approximately 66%of these are from the IC/ICT and electronic equipment manufacturing industry.475 have set absol

289、ute emission reduction targets,which is a 101%increase from 2020 and amounts to a total commitment of 1.025 million tonnes of CO2e reduction.Meanwhile,312 have set carbon intensity reduction targets,which is an increase of 67%from 2020.However,although more enterprises have begun to set emissions re

290、duction targets,there remains a need for many more to do so if the dual carbon target is to be met.595 have disclosed their carbon data through the Blue Map website for 3 consecutive years.444 are included in the list of enterprises by provinces and municipalities that need to publish their environm

291、ental information in accordance with the law.Figure 4-25 Magnitudes of corporate carbon emissions in 2021,as published on the Blue Map websiteFigure 4-26 Number of enterprises in each industry that disclosed their carbon emissions in 2021 on the Blue Map websiteIn this evaluation period,1,927 suppli

292、ers have published their carbon emissions data on the Blue Map website,representing an increase of 96%year-on-year.This shows that companies have realized the importance of collecting actual supplier data and have continued to increase their efforts to encourage direct and indirect suppliers to meas

293、ure and disclose carbon emissions data.In 2021,a total of 1,541 suppliers from 24 provinces and 29 industries49 in China disclosed carbon emissions data,with this corresponding to a total of 62.5 million tonnes of CO2e in scope 1 and 2 emissions.Of these 1,541 suppliers that calculated and disclosed

294、 their carbon emissions for 2021:Suppliers carbon data disclosure through the Blue Map04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation Results49.The industry classification standard for companies disclosing carbon data on the Blue Map website uses the National Econ

295、omic Classification of Industries(GB/T 4754-2017).Some companies with missing industry information are classified by IPE based on their main products.Building Global Corporate Accountability2022 CATI Evaluation Report525328 Chinese listed companies from 10 cities in North,East,South,Central and Sout

296、hwest China have disclosed their carbon data through the Blue Map for 2 consecutive years.The carbon intensity of the scope 1 and 2 operations for 2020 and 2021 for these 28 companies(calculated by IPE based on their carbon emissions data and annual main business revenue disclosed in their public fi

297、nancial statements)and the trends of carbon emissions changes are shown in Figure 4-28.This shows that compared with 2020,seven companies had lower total emissions in 2021;19 companies had an average reduction of 23.6%in carbon intensity;and 21 companies had an increase in carbon emissions in 2021,a

298、s the economy recovered after the COVID-19 pandemic,whereas 13 companies had an average reduction of 16.8%in carbon emissions per RMB 10,000 of revenue.This set of data reflects that an increasing number of Chinese companies are taking actions to reduce emissions,guided by the dual carbon strategy a

299、nd inspired by their brand customers.In addition,some suppliers that have disclosed carbon data on the Blue Map website accounted for carbon emissions from fossil fuel combustion and purchased electricity and heat but did not account for GHG emissions from industrial processes,fugitive emissions,and

300、 wastewater treatment.Although these emissions are small,they involve GHGs such as methane,nitrous oxide,and perfluorocarbons,which have a global warming potential twenty to tens of thousands of times more than that of CO250.As part of climate governance,companies need to comprehensively identify em

301、issions sources within their boundaries,and accounting standards such as the Corporate GHG Accounting Methodology and Reporting Guide(Trial)issued by Chinas NDRC clearly indicate the emissions sources that companies need to cover in their accounting.Therefore,we suggest that companies conduct non-CO

302、2 GHG measurement and disclosure by monitoring and tracking their progress in the reduction of methane emissions from textile printing and dyeing,food processing such as starch refining,and paper wastewater treatment processes;and their progress in the reduction of perfluorinated carbon emissions fr

303、om semiconductor chip manufacturing and non-ferrous metal smelting processes.Figure 4-28 Listed companies that disclosed their carbon emissions and carbon intensity for 2 consecutive years on the Blue Map Website50.IPCC,AR5 Synthesis Report:Climate Change 2014Figure 4-27 Industries that disclosed th

304、eir carbon emissions(units:10,000 tonnes of CO2e)in 2021 on the Blue Map website04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report545505Therefore,we call for the following measures.From Paris

305、to Glasgow,increasing numbers of large companies are making carbon neutrality commitments,and many companies now perform ESG reporting as a matter of course.However,“climate-washing”is commonplace and is among the factors that have slowed progress.A global corporate accountability mechanism is thus

306、needed to record the climate commitments made by companies and their progress toward meeting these.Such a mechanism should record not only the statistics released by companies corporate headquarters but also the actual actions taken by companies to implement their commitments in the global productio

307、n and procurement process.A carbon disclosure platform is needed to accelerate the green and low-carbon transformation of supplier companies,which are widely distributed throughout emerging markets and developing countries.The platform will achieve this by gathering and sharing best practices of ind

308、ustry,brands,and suppliers in green supply chain management,and by increasing information disclosure to disseminate technology-based methods for low-carbon,environmentally protective,and integrated resource use.The global transition to a low-emissions economy is expected to require at least USD 46 t

309、rillion in annual investment.Therefore,financial institutions that have made commitments in this regard should track the lifecycle carbon footprints of projects or companies,employ specialized tools to identify and quantify the climate risks of supply chains,and apply financing mechanisms and tools

310、to support companies to accelerate their green and low-carbon transitions.Multi-partnership to build a global corporate accountability mechanismThe establishment of a supplier carbon disclosure platformThe establishment of a low-carbon supply chain investment and financing mechanismThe world is curr

311、ently facing a serious climate situation and global GHG emissions are far from declining as rapidly as required by the targets set in the Paris Agreement.The 2022 Emissions Gap Report released by the UNEP states that the window for humanity to effectively control climate change is closing.To achieve

312、 the goals of the Paris Agreement,the world will need to rapidly achieve unprecedented levels of GHG reductions over the next 8 years.To achieve the Paris Agreements goal of limiting global warming to 1.5C at the lowest cost,global GHG emissions must be reduced by 45%by 2030,relative to GHG emission

313、s under current policies.Emissions reductions of this magnitude will require a massive,rapid,and systemic shift in energy production and use.However,the COVID-19 pandemic,energy shortages,and rising geopolitical tensions continue to lead major economies around the world to release fossil energy capa

314、city to strengthen energy resource security,food security,and supply chain security.Thus,the challenges facing global climate governance are enormous.Looking ahead to 2030,the business community needs to be conscious of the responsibility it bears and recognize the growing expectations it will carry

315、.As companies are the main emitters of GHGs,they must take responsibility for energy saving and emissions reduction to help the world get as close as possible to the Paris Agreement targets,while also delivering social and environmental benefits such as green jobs and energy inclusion.The evaluation

316、s of this years corporate climate action CATI show that in the context of Chinas dual carbon strategy and the global race to net zero,over 70%of the companies evaluated have publicly committed to climate governance,and the annual progress of climate action has expanded significantly.However,we note

317、that there are many companies with high carbon emissions in their supply chains that have yet to take concrete actions to fulfill their publicly disclosed climate commitments.Looking Ahead04 Evaluation Findings05 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corpo

318、rate Accountability2022 CATI Evaluation Report5657We also make the following recommendations:Should improve green and low-carbon procurement mechanisms and requirements and build smooth communication channels for stakeholder monitoring;continually extend green and low-carbon procurement requirements

319、 upstream and downstream,and promote decarbonization from raw material processing to end-of-pollutant treatment and product recycling and disposal;and incentivize suppliers to conduct carbon disclosure and control climate risks in their own supply chains.Should strengthen carbon data management and

320、information disclosure capabilities,and promote credible monitoring,reporting,and verification by themselves,affiliated enterprises,and suppliers,via carbon accounting;identify emission baselines and then set science-based carbon targets;efficiently conduct energy conservation and emissions reductio

321、n based on industry characteristics;build trust with stakeholders through disclosure of emissions and performance;and drive upstream and downstream supply chain enterprises and cross-industry enterprises to collaborate in carbon and pollution reduction.Should guide consumers to pay attention to the

322、carbon footprint of products from production to end-of-life disposal;motivate consumers to participate in waste recycling;and scale up standardized and clean utilization of recycled raw materials.Should,with the aim of further improving carbon disclosure,combine the initiatives of international inst

323、itutions and the experience of climate information disclosure to develop a climate information disclosure framework and associated standards that are in line with international standards and suitable for use by Chinese enterprises;ensure that disclosure requirements reflect the efforts made by enter

324、prises in climate governance,support regular mandatory disclosure of enterprise carbon data,and empower enterprises to build their carbon own management capacities.Should guide enterprises to perform supply chain carbon management,such as by strengthening product eco-design;accelerating energy-savin

325、g and carbon-reducing technology research and applications;promoting the use of green,reduced,and recycled packaging;and building companies own recycling networks or using existing recycling systems to improve the level of recycling.Should optimize green financial system,empower corporate climate ma

326、nagement capacity building,promote enterprise carbon disclosure,and quantitative measurement of climate risk.Should reduce carbon emissions of owned operations on the basis of measurement and disclosure.Should develop climate investment and financing schemes for the production processes and emission

327、 characteristics of various industries;and develop diversified financing mechanisms and tools to support enterprises to accelerate their green and low-carbon transformations.Should pay attention to lifecycle carbon footprint of products,from the production stage to the disposal stage,and track progr

328、ess in the implementation of corporate climate commitments.Should choose products and services with product designs that are energy-saving,durable and recyclable,have reduced packaging and printing,and are produced in green and low-carbon supply and transportation chains;encourage companies to accel

329、erate green and low-carbon transformations through green choices;and participate in goods and package recycling to help improve resource efficiency.Chinese and foreign enterprises that produce goods or source supplies in China:Policy makers and regulators:Investors:Consumers:04 Evaluation Findings05

330、 Looking Ahead06 Appendix01 Summary02 CATI 2.003 Evaluation ResultsBuilding Global Corporate Accountability2022 CATI Evaluation Report5859CorporateScore CorporateScore CorporateScore CorporateScore CorporateScore Apple78Hitachi42.4Dow33.4SWIRE PROPERTIES26Goertek20.5Dell75.8Deutsche Telekom42.4The V

331、ery Group33Mazda25.8Meiji20.2Inditex75.6Lululemon42.2Amazon32.9Pfizer25.8Pirelli19.8Cisco73.2Biogen42PVH32.8Sharp25.6Fonterra19.6Nike72.6Schneider Electric41.5Clariant32.6McDonalds25.6UPM19.6Puma72Colgate-Palmolive41.5Google32.6Mondelz International25.4Stellantis19.4Adidas71.8Canon41.2Volvo32.5Stora

332、 Enso25.4Roche19.2Levis70.6Vodafone40.8Arla32.4asos25.2Kelloggs19.2M&S70.4Merck Group40.6IBM32.4KIA25.1McCormick19New Balance70.2Takeda40.4Syngenta32.3Novartis25Cortefiel18.8Foxconn69MICHELIN40.2Mars32ABInBev25Arkema18.7GAP67.2Royal Philips40.2BASF31.9SUZUKI24.9GAC18.5Microsoft65.8Ericsson40.2Toyoda

333、 Gosei31.8AkzoNobel24.7ABOUT YOU18.4Kao63.2BMW40.1Starbucks31.6SHANGHAI JAHWA24.6Denso18.3Target62.2IKEA39.8Oji Paper31.4Pepsi24.2Huntsman18.1LUXSHARE-ICT59DSM39.8BT31innisfree24Metro18Avary Holding57Bosch39.8Merck&Co.31Kimberly-Clark24Santen18VF55Samsung39.7Nippon Paint31Allbirds24Lear17.9HP54.4Unilever39.6HanesBrands30.8NetEase23.6Adient17.9Ralph Lauren52.6Johnson&Johnson39.4Sony30.6Tokai Rika23