Gestion et Stratégie de l'Empreinte Carbone

Carbon Footprint Accounting Management and Strategy

• This module covers carbon accounting, carbon mitigation principles and strategies, and net-zero definitions and evaluations.

Carbon Accounting Definition

• Carbon accounting is a process aimed at quantifying greenhouse gas (GHG) emissions, both direct and indirect, by entities (organizations, products, projects, or individuals).
• It involves calculating the amount of carbon released into the atmosphere due to human activities.
• Carbon accounting provides a framework for assessing and managing carbon-related environmental impacts.

Key Dates in Carbon Footprint History

• 1988: Creation of the Intergovernmental Panel on Climate Change (IPCC).
• 1997: Kyoto Protocol—first targets for reducing greenhouse gas emissions and introduction of market mechanisms (e.g., emissions trading).
• 1998: Launch of the Greenhouse Gas Protocol—global standard.
• 2004: ADEME carbon assessment.
• 2005: EU launches the EU Emissions Trading Scheme (EU ETS)—first major market for carbon allowances.
• 2006: ISO 14064 standard.
• 2015: Paris Agreement—adopted at COP21 to limit global warming. Carbon pricing initiatives emerged globally.

Objectives of Carbon Accounting

• Measure GHG emissions: Quantify emissions by an entity (e.g., company, municipality, product, service). Include direct and indirect emissions (e.g., supply chain).
• Identify sources of emissions: Determine the main sources of emissions within an organization to target effective reduction efforts.
• Monitor progress: Track the effectiveness of GHG reduction strategies over time and communicate progress to stakeholders.

Benefits of Carbon Accounting

• More targeted actions towards sustainability.
• Enhanced brand identity, accountability, and transparency.
• Optimization of processes and increased financial profitability.
• More efficient talent recruitment and retention.
• Compliance or anticipation of legislation.
• Managing the risks and opportunities associated with the transition to a low-carbon economy.
• Meeting stakeholder expectations about sustainability commitment and environmental performance.
• Developing a competitive advantage (e.g., in winning tenders).

Greenhouse Gas Protocol (GHG Protocol)

• A set of internationally recognized standards for the accounting and reporting of GHG emissions.
• Launched in 1998 and adopted in 2001.
• Developed by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (WBCSD).
• Provides a methodological framework for quantifying and managing GHG emissions.
• Defines how organizations can measure, report, and effectively reduce their GHG emissions. Covering direct and indirect emissions (supply chain and product use).
• By 2016, 92% of the 500 largest US companies had adopted the GHG Protocol.

GHG Protocol Methodology

• Define the Operational Scope: Identify activities, sources of emissions, and GHG types to be included.
• Collect Data: Gather data on energy consumption, industrial processes, product use and other activities that create GHGs.
• Calculation Methods and Emission Factors: Select appropriate calculation methods and use emission factors to convert activity data into GHG emissions.

Scopes

• Scope 1: Direct GHG emissions from sources owned or controlled by the reporting entity.
• Scope 2: Indirect GHG emissions from the consumption of purchased electricity, heat, or steam.
• Scope 3: Other indirect emissions in the value chain (not included in scope 1 or 2).

Focus Scope 3

• Upstream categories: Purchased goods and services, capital goods, fuel and energy activities, upstream transportation etc.
• Downstream categories: Downstream transportation and distribution, processing of sold products, use of sold products, end-of-life treatment, downstream leased assets etc
• Scope 3 emissions make up most emissions.

Case Study: Car Manufacturer

• Scope 1: Emissions generated during manufacturing, including assembly processes.
• Scope 2: Electricity used at the assembly facility.
• Scope 3: Sourcing materials (e.g., aluminum, zinc), delivery of parts, and the end-of-life use of the car, all downstream activities.

Case Study: Danone Supply Chain

• Rationale: Focus on agricultural supply chains, which account for a high percentage of Danone's carbon footprint.
• Action: Promotes regenerative agriculture practices across their supply chain, including with 58,000 farmers.
• Challenge: Regenerative agriculture goes against long-standing industry practices and market trends, which often prioritize short-term yields.

Case Study: Philips Transformation

• Rationale: Recognizing lighting's significant role in global electricity consumption and its incompatibility with a secure climate future.
• Challenge: Overcoming hurdles to the industry-wide uptake of LEDs by proving their feasibility, cost benefits, and environmental advantages.

Carbon Mitigation Levers

• Energy Mix: Transitioning to renewable energy sources to reduce environmental impact.
• Energetic Sobriety: Reducing energy consumption through behaviour and operational adjustments.
• Energy Performance: Reducing energy consumption to establish optimal operation levels without compromising efficiency.
• Carbon Compensation: Offset CO2 emissions by financing emission reduction and carbon sequestration projects.

Carbon Reduction at Company Level

• The two levers for reaching global net-zero are reducing the company's emissions and others' emissions (e.g., through supply chains).
• Types of emissions: direct and indirect. These are from operations, upstream, and downstream activities, or outside the value chain.

Carbon Mitigation Strategy

• Scope of climate impacts: Considering CO2, all GHGs, and other climate impacts.
• Scope of activities: Identifying operations, value chains, products, and other factors.
• Mitigation Strategy: Develop abatement of emissions, negative emissions, carbon finance, and avoided emissions strategies.
• Timeframe: Determine short- and long-term strategies.

Carbon Mitigation Hierarchy

• Eliminate: Through design.
• Reduce: Through efficiency.
• Substitute: Through alternatives.
• Compensate: Through offsets.

The 20 Decarbonization Levers Identified By Accenture

• Includes various strategies, such as switching to renewable energy, improving energy efficiency, and decarbonizing fleets.

Net Zero Trajectories

• Meeting the 2°C or 1.5°C targets requires global carbon neutrality before the middle of the century.
• This means balancing anthropogenic CO2 emissions with anthropogenic CO2 absorptions.

Net Zero Maths

• The current state is imbalanced, with more anthropogenic GHG emissions than removals.
• The goal is to achieve a balanced state.

The Majority of Swiss Vote for Carbon Neutrality

• Nearly 60% of the Swiss population supports a carbon-neutral policy by 2050.
• The proposal aligns the country's energy policy with the Paris Agreement.
• It seeks a total ban on fossil fuels by 2050.

Net Zero Evaluation and Analysis

• The method for evaluating Net Zero strategies requires clarity on reported targets, strategies, interim goals, emissions sources, and accounting methods.

Case Studies:

• Google: Aims for net-zero emissions in operations and value chains by 2030. Aimed to reduce 50% emissions (Scope 1, 2, and 3) by 2030. Their goal is supported by ambitious clean energy goals to operate offices and data centers using renewable energy. They share lessons and progresses with others.

• Amazon: Has ambitions to reduce carbon footprint across its entire global supply chain by 2040. Measures progress by using renewable energy, and sharing practices with other stakeholders.

• L'Oréal: Has targets to recycle and reuse water in industrial processes (100% by 2030), achieve a 50% reduction in CO2 emissions, and aim to create 95% biobased ingredients in formulas. L'Oréal has also invested in making all its packaging recyclable or compostable by 2030.

End of the World vs. End of the Month

• This section presents data on subsidies for fossil fuels which are significant, highlighting the financial incentives encouraging the continued use of fossil fuels instead of investment in sustainable fossil fuel alternatives.

Measure of Company Trajectory: Temperature

• Analysis of companies' temperature targets and their current commitments. The study provides data for Developed and Emerging Markets to evaluate their current trajectories on how they are performing against the 2C degrees rise goal.

Ce quiz aborde les principes et stratégies de la comptabilité carbone, ainsi que les définitions et évaluations liées au zéro émission nette. Découvrez l'évolution historique de la gestion des émissions de gaz à effet de serre et les initiatives clés qui ont façonné notre compréhension actuelle. Testez vos connaissances sur ce sujet crucial pour notre environnement.