碳核算软件：计数重要事项

Carbon accountingsoftware Counting what matters Contents 15CHAPTER 4Increased automation is crucialfor wider adoption 04THE VIEW FROMGP BULLHOUND 05CHAPTER 1The business imperative forclimate accountability 21CHAPTER 5Market potential driven bynext-generation carbonaccounting technologies 08CHAPTER 2From activities to emissions:the carbon accounting process AUTHORABOUT GP BULLHOUNDDISCLAIMER 13CHAPTER 3Carbon accounting software,at your service The view FROM GP BULLHOUND To achieve the ambitious global goal of net zeroby 2050, human-caused CO2 emissions mustdecrease by approximately 43% from 2019 levelsby 2030. The transition to decarbonising oureconomy is complex and, in the buzz of it all, itremains inevitable that we are entering a new eraof expectations for business leaders. In this report, we are not focusing on climateaction, but on climate accountability. To achievereal, systematic change, we need companies toadapt a new modus operandi, where the baselineis to take into account, and transparently report,their impact on the planet. The business imperative forclimate accountability Adapting to a new business-as-usual The fi rst step towards accountability is to recognise the status quo. What is the carbonfootprint of a business’s activities and subsequent impact on the climate? By mappingactivities and the emissions related to them, businesses can calculate their carbon footprintand understand what categories the majority of emissions come from. By reporting – and communicating – the result, stakeholders should be able to see whatclimate impact the business is accountable for. CARBONFOOTPRINT BREAKDOWN BY CATEGORY, READY TO BE REPORTED The data retrieved in this carbon accounting process is in turn the foundation for targets,forecasts, and effective reduction initiatives. As a more holistic view on impact and value creation are being forced into reporting byregulators, businesses are starting to pay closer attention to their carbon footprints. The European Union's Corporate Sustainability Reporting Directive (CSRD) will requirecarbon measurements to be incorporated in the financial statements and was set to reshapereporting practices for approximately 50,000 EU companies already in 2023. The discussionsare also advancing in the United States under the Task Force on Climate-related FinancialDisclosures (TFCFD), increasing regulatory pressure on climate reporting from now on. Adapting to a new business-as-usual01 Companies will need reliable, scalable and easy-to-use carbon measurement solutions tomeet this shift. A recent study by BCG, which included 1,600 enterprises that, in aggregate,are responsible for over 40% of global emissions, revealed that a mere 10% of thecompanies measured their complete emission footprint in 2022. Moreover, 87% wanted toexpand their reporting scope, provided they have better digital tools. Whether the motivation is to comply with regulations or reduce carbon footprint, everythingpoints towards carbon accounting software becoming just as vital for businesses as theimplementation of AWS or a CRM system. However, the current low adoption suggests that the market is still in its early stages, and wehave just seen the emergence of the first generation of software players. Which technologicaldevelopments do we need to increase the usability of carbon accounting and reach a state offull climate accountability? From activities to emissions:the carbon accounting process High-complexity hurdles put pressure on resources and time Like financial accounting, carbon accounting quantifies the impact of an organisation'sactivities – though instead of numbers, it tracks and reports emission units. Carbon accounting is the systematic methodologies, measurement and monitoring of howmuch greenhouse gases (GHG) are emitted by a business. The process can be split into fivestages. As the operational applicability of emission calculations evolves, it emerges into adynamic loop rather than a static line. 1.Activity mapping:To begin with, oversight of all the business's activities and the dataavailable is needed. Depending on the standards the business needs to comply with,specific data types might be required. Accounting for internal operations is insufficient tocalculate a business's total carbon footprint (Scope 1). Indirect emissions from goods andservices purchased from suppliers must also be considered (Scope 2–3). In fact, 90% of abusiness's carbon footprint comes from indirect emissions. 2.Data collection and processing:The data should help determine the activities' size,scope or nature. Both spending and activity (e.g units) measurements should beused. For example, business travel data can be collected by 1) the number of flights,kilometres, or fuel used or 2) the amount spent on air travel for the company.Then, the data needs to be processed into an applicable format. If you measure energyusage in one specific unit, but emission factors are based on kWh (see