WBCSD避免排放技术文件

Contents I.Introduction................................................................................................................................3II.Summary of refinements............................................................................................................4III.Refinement proposals...........................................................................................................61.Relationship between AE and GHG inventory............................................................................62.Types of avoided emissions solutions & system expansion in AE claims...................................8Types of avoided emissions solutions...............................................................................................8System expansion in avoided emissions claims................................................................................93.Gate 1: Climate action credibility..............................................................................................124.Gate 2: Latest climate science alignment.................................................................................145.Gate 3: Contribution legitimacy................................................................................................176.Reference scenario & timeframe..............................................................................................20Forward-looking and year-on-year approaches...............................................................................20Recalculation of solution and reference scenario............................................................................227.Allocation.................................................................................................................................248.Data.........................................................................................................................................26Data hierarchy................................................................................................................................26Good practices for data collection...................................................................................................279.Traceability and impact monitoring..........................................................................................29Relevance of traceability of AE claims............................................................................................29Key challenges of impactmonitoring across the value chain...........................................................3010.Aggregation, consolidation and reporting............................................................................31Aggregation....................................................................................................................................31Consolidation and reporting............................................................................................................32Appendix.........................................................................................................................................34 I.Introduction Context of theGuidanceonAvoidedEmissionsdevelopment AttheUnited Nations Climate Change Conference (COP27)in 2022,the World Business Council forSustainable Development (WBCSD) announced thatit would launch the Guidance on AvoidedEmissionsin time for the 2023 G7 Climate, Energy and Environment Ministers meeting.It made theannouncement at the Government of Japan COP27 Pavilion in collaboration with the JapaneseMinistry of Economy, Trade and Industry (METI). In March 2023,WBCSD published its first cross-sectorGuidance on Avoided Emissions. Over 60 multinational companies and expert organizationscontributed to the development of the Guidance.WBCSD presented the Guidance at the Sapporo G7Climate, Energy and EnvironmentMinisters Meeting in April 2023 and the G7ministersofficiallywelcomed and referenced the work in their final communiqué. Business, financeand policyactorspositively received the Guidanceand the relationship withkeystakeholdershas since deepened and broadened.Thishasalso led to the expansion of the WBCSDAvoided Emissions work portfolio,with the aimtocontributeto more standardized approaches foravoided emissions accounting.WBCSDis continuously engagingwith companies across key sectors,such asthebuilt environment, agricultureandfood, chemicals, energy,transportandmobility, anddigital,to test andfurtherenhance the Guidance asthe intervention-based emissions accountinglandscape is still nascent and emerging methodologies arestill intheirearly adoption phases. As a next step,we aimtorefine the Guidanceand move towards adocumentwith hightechnicalquality thatsupportsthefurther standardization ofavoided emissions methodologiesand preparesfor(partial)integration instandard-settingprocessesinthecontext ofcorporate climateaction andmarket-based mechanisms.Athorough review of >10existing an