DGCN publishes update of discussion paper on carbon accounting of scope 3 supply chain emissions

sustainable AG is co-author of an updated discussion paper published by the UN Global Compact Network Germany about successful data collection and calculation of upstream GHG emissions associated with purchased goods and services (scope 3.1).

Accounting for GHG emissions from upstream and downstream activities marks the first step in extending corporate climate management to activities along the value chain. For most companies, a large part of their overall GHG emissions originates from activities in the upstream supply chain of goods and services they purchase. Calculating these emissions is perceived to be particularly challenging. This paper includes practical advice about selecting the right calculation method and emission factors. Additionally, it offers guidance in supporting suppliers in the provision of data and in finding solutions for complex cases like very large purchasing volumes.

The content of this paper was produced in the context of the Peer Learning Groups (PLG) Climate, two parallel company working groups hosted by the German UN Global Compact Network. The PLG Climate currently consist of 20 companies from different sectors which exchange experiences and develop new solutions in webinars and face-to-face meetings. sustainable AG has supported the working groups since 2015 by providing expert knowledge and facilitating its meetings.

Please find the discussion paper here.