第1部分：主要发现探索范围3会计和过渡财务的人工智能（英）

Project SymbiosisPart 1: Key Findings Exploring AI for scope 3 accountingand transition finance October 2025 Contents Abstract3 1Introduction4 2Scope 3 emissions5 Accounting standards5Calculation methods6Calculation challenges7Knock on implications8Impetus to explore the use of AI and relatedtechnologies9 3Project Symbiosis: exploring AI and relatedtechnologies for scope 3 accounting andtransition finance 11 Overview11User groups12Explored approaches and outcomes13Data collection13Calculation and reporting14Reduction analysis14Applied example16 4Learnings and next steps17 Acknowlegements19 Abstract Project Symbiosis – a collaboration between the BIS Innovation Hub Hong KongCentre and the Hong Kong Monetary Authority (HKMA) – performed appliedtechnology research, including through developing the Net Emissions Optimiser(NEMO) proof-of-concept (POC), to showcase how novel technologies offer a viabletechnical pathway to positively impact core stakeholders, including corporations, thefinancial sector, small and medium-sized enterprises (SMEs), people and the planetby reducing critical information gaps impeding the climate transition. The researchwas set against the backdrop of challenges unique to the financial sector, whereover 95% of emissions fall in the scope 3 category, and the HKMA’s SustainableFinance Action Agenda. As demonstrated through the work of Project Symbiosis, AI and related technologyapproaches have the potential to improve the status quo, whether by improvingthe speed, breadth and quality of data collection, by generating intelligentenvironmental impact results that are flexible with respect to a wide range ofdata availability scenarios, or by generating financeable emission reductionopportunities. Collectively, the explored approaches demonstrate real potentialfor AI to help bridge knowledge gaps that are currently impeding the provision ofneeded transition finance. The learnings of Project Symbiosis, while applied in the context of the use caseof scope 3 reporting, are of broader significance, illustrating how AI and relatedtechnologies may be applied in a range of contexts such as risk assessment, supplychain management, and reporting automation as its rapid evolution continues. The project name Symbiosis was chosen because more accuratecalculation of scope 3 emissions and impact data, combined with fundingsources to reduce them, could achieve a symbiotic relationship betweencore stakeholders in complex supply chains. The image of the clownfish was chosen as it lives in a symbiotic bondwith the sea anemone that it inhabits, and the transition finance matchingengine was likewise named the Novel Emissions Optimiser or NEMO. While poisonous to other fish, the anemone offers protection to theclownfish that live in it.1 I.Introduction Many companies do not directly produce the goods they offer to consumers.Rather, they acquire those goods under contract from third-party suppliers. Thiscreates a challenge to understanding not only the greenhouse gas (GHG) emissionsprofile of the goods, but also the actions that can be taken to reduce emissions andimpacts. Companies struggle to obtain sufficient data to calculate the emissionsthat are “upstream” and “downstream” of their direct business operations (ie theirscope 3 emissions), which often make up more than 90% of their overall companyemissions. On the other end of the value chain are small and medium-sized enterprises (SMEs),which often operate several tiers (and continents) away from the companiesrequired to undertake emissions accounting, and are even further removed from thefinancial institutions that can provide transition finance. Although critical emissionsreduction opportunities exist for these smaller and removed enterprises (eg productmanufacturers, material producers), their emissions are often not directly addressed.The result may be limited awareness or incentive to undertake retrofits toequipment that otherwise function (eg fossil fueled or energy inefficient equipmentor power sources). Breakthrough technology solutions are needed that can bridge these gaps while atthe same time leveraging the untapped power of financial institutions to acceleratethe climate transition. Against this backdrop, Project Symbiosis - a collaboration between the BISInnovation Hub Hong Kong Centre and the Hong Kong Monetary Authority – setout to assess whether AI and related technology approaches can be part of thesolution. ̵The first goal of Project Symbiosis is to explore how advanced data techniquesand AI can be leveraged to more accurately collect, interpret and calculatescope 3 emissions and other impact data in corporate supply chains. ̵The second goal of Project Symbiosis is to explore how AI can identifyemissions reduction opportunities based on such data and thereby lay thegroundwork for reducing scope 3 emissions. ̵Finally, Project Symbiosis aims to explore how to leverage emissions andreductions data to match suppliers w