软件公司范围3使用阶段排放的核算

Exploring Challenges and Potential Solutions FEBRUARY 2026|WHITEPAPER About This Report This report summarizeskey research findings from the Scope 3 for Software (S34S) Roundtableon challenges and solutions for software use-phase emissions.The report exploresthe complexissues surrounding accounting, measurement methodologies, and data collection andengagement with cloud providers. To inform this report, theS34S Roundtable conducted desktop research,interviewswithkeyecosystem stakeholders (including cloud providers, accounting providers, industry coalitions,and software companies), andfacilitated peer discussionswith roundtable members andothersoftware companiesto more clearly define the key challenges andcollaborativelydevelopaninitial set ofconclusionsandrecommendationsfor ecosystem stakeholders. The S34S Roundtable is acohortof leading software companies, includingAVEVA, Coupa,Sage, and SAP, convened by BSR. This report was written byAriela Levyand Ameer Azimwith additional guidance and insightsfrom S34S Roundtable member companies. Disclaimer BSR publishes occasional papers as a contribution to the understanding of the role of businessin society and the trends related to corporate social responsibility and responsible businesspractices. BSR maintains a policy of not acting as a representativeof its membership, nor doesit endorse specific policies or standards. The views expressed in this publication are those of itsauthors and do not reflect those of BSR members. Working papers contain preliminary research, analysis, findings, and recommendations. Theyare circulated to stimulate timely discussion and critical feedback and to influence ongoingdebate on emerging issues. Most working papers are eventually publishedin another form, andtheir content may be revised. Suggested Citation Levy et al.February2026.“Accounting for Scope 3 Use-Phase Emissions for Software Companies.”BSR, San Francisco. Contents Case Studies:CompanyEfforts toAddressChallenges withAccounting,Measuring, andReducingof Scope 3Use-PhaseEmissions 2.1.SAP:Accounting forDistinct Category 1 and Category 11emissionsPage9 2.2.Sage:Measuring Scope 3Use-PhaseEmissions through Life-Cycle AssessmentandBenchTestingPage11 2.3.AVEVA:Identifying andImplementingDecarbonizationLeversforScope 3Use-PhaseEmissionsPage13 Explored Solutions:TheRole ofDifferentStakeholders inAddressingOngoingChallenges andPotentialNextSteps for theEcosystem 3.1.Actions forEcosystemPartners Appendix 4.1.ANote on theDifferenceBetweenCloudSoftware andOtherGoodsRegarding Scope 3AccountingPage17 Introduction Scope 3Accounting ofUse-PhaseEmissionsofSoftwareProducts WhatAretheKeyChallenges? Scope 3 emissions from the use phase of software products (Category 11,orC.11, under theGreenhouseGasProtocol) have emerged as a critical issue given the expansion of softwareadoption and growing computational intensity. C.11 requires accounting of Scope 1 and Scope 2emissions of end users during product use,whichoften accounts for a significant share oflifetime emissions across certainproduct categories.However, most software companies todayreport cloud-related emissions under Category 1 (C.1, Purchased GoodsandServices) ratherthan C.11,making comparison of corporate carbon footprints very challengingandmaskingcritical emissions drivers andpossibledecarbonization levers. Comparable and consistent accounting for cloud-based emissions remains constrained by theabsence ofclearmethodologiesbased on common standards. While theGreenhouse Gas(GHG)Protocol provides guidance for calculating operational emissions under C.11, detailedguidance for cloud emissions iscurrentlyinsufficientand does little to incentivizeadoptionthatscalesbestpractices. These challenges are compounded by limited transparency from cloudproviders regarding site-specific energy consumption and emissions calculation methodologies.Engaging cloud providers on how emissions are attributed to an organization using its services,as well as on the energy consumption of a specific data center,bothkey value chaindecarbonization levers,remain a significant pain point for companiesdeploying products on thecloud. In parallel, theabsenceof standardsleads to a lack ofcrediblemethodologiesthatquantifytheseemissions, and lack ofavailability of granular data from cloud providersintroduces further complexities to accurate accounting. Many companies, particularly small andmedium-sized enterprises, often do not have the resources to calculate emissions beyondglobal, spend-based estimates(which notably lack emissions factors forspend on cloudservices). Companies are increasingly recognizing the importance of resolving this challenge. Customersand investors are requesting product-and customer-specific data more frequently.In parallel,ascompanies implement early decarbonization actions, access to accurate data becomesincreasingly important to track progresstoward net-zero targets.At the forefront remains theneed to address questions