可视化范围3排放之供应链

Thought

you

knewtheScope3issuesinyoursupply

chain?Think

again.Gaining

visibility

to

hiddenhotspotstomovefromtargets

to

action

to

valueFrom

insights

to

action,

the

path

to

extraordinary

value

starts

here.Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.2Marketing+municationsIngrid

RubinMarketing+municationsLead

–SupplyChain&

OperationsTerezaHolubováMarketingSpecialist–SupplyChain&

OperationsAcknowledgmentsKris

TimmermansLead–SupplyChain&

OperationsPeter

LacyLead–Sustainability

Services&ChiefResponsibility

OfficerJan-WillemJanninkManagingDirector–Industry

X,SustainableValueChain

LeadStephenMeyerAccentureResearchLead

–SupplyChain&

OperationsMatiasPollmann-LarsenManagingDirector–SupplyChain&

Operations,SustainableValueChain

LeadRebeccaSternberg

MarttilaManagingDirector–Operations,

SustainabilitySaranya

HariPrincipalDirector–

Operations,SustainableValue

ChainJosh

WhitneyManagingDirector–Sustainability,SustainableValueChainNorth

AmericaResearchStephenMeyerAccentureResearchLead

–SupplyChain&

OperationsBobby

JamesAccentureResearchManager

–SupplyChain&

OperationsDeepak

TantryAccentureResearchAssociateManager

–SupplyChain&

OperationsYuhui

XiongAccentureResearchManager

–SupplyChain&

Operations,EconomicModellingand

DataScienceForewordWiththeclimateclockticking,reducingScope3emissions—those

that

are

the

result

of

activities

fromassetsnotownedorcontrolledbythereportingorganization,butthattheorganizationindirectlyimpacts

in

its

value

chain1—has

be

a

top

priorityforpaniesaroundtheworld,especiallythosethathavemittedtonetzero.It’satremendouslydifficultproblemtosolve,giventhehuge,plexglobalsupplychainnetworksthatarethebackboneofmodernpanies.Mostlargepanies,forexample,

don’t

even

know

the

suppliers

beyondTier

1,

those

they

interact

with

directly—let

alone

haveany

sort

of

influence

or

control

over

them.Thislackofvisibilitymeanspaniesonlyknowwhattheycansee—whichisn’tallthatmuch.Theycan’ttrulymanageScope3emissionsbeyondTier1suppliers

and

report

them

in

a

consistent,

repeatableand

auditable

way.

In

fact,

the

vast

majority

ofpanies

have

made

little

progress

to

dateindealingwithScope3emissionsbecausethey

just

don’t

know

where

to

find

them.It’svitalforpaniestobeabletoidentifyallthe

sources

of

their

upstream

emissions

because,Accentureresearchhasfound,mostoftheseemissions—nearlytwo-thirdsefromTier2suppliers(i.e.,subcontractors)and

beyond.Visibility

into

the

supplier

base

is

key

to

puttingpanies

in

the

position

to

act:Ithelpsthemmakebetter-informeddecisionsabout

how

and

where

to

allocate

their

resources

todeliver

the

greatest

impact.

That’s

especially

criticalnow,aspaniesneedtoacceleratetheirprogressifthey’retomeettheirambitiousdecarbonization

goals.Itenableschiefsupplychainofficersandprocurement

leaders

to

understand

how

to

embedresponsibleprocurementacrosstheenterprisetodrive

meaningful

reductions

in

upstream

Scope

3.And

it

can

uncover

a

wide

range

of

opportunitiesforpaniestogeneratebroaderenterprisevaluebeyondemissionsreductionbycreatingmoreefficient,resilient,cost-effectiveandcustomer-centricsupplychain

networks.Thechallengeofreducingemissionsisenormous,but

not

insurmountable.

In

this

report,

we

explorehow,withtherightbinationofvisibility,actionsandcollaboration,wecanreachourgoals

and

put

the

planet

on

the

road

to

amore-sustainable

future.KrisTimmermansLead–Supply

Chain&

OperationsThought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.3Peter

LacyLead–Sustainability

Services&ChiefResponsibility

OfficerWhilefocusingtheireffortsonengagingTier1suppliers,Accentureanalysis

reveals

that

mostpanies’carbonintensityhotspotsliebeyondtheirTier1suppliers,withintensityvaryinggreatly

dependingongeographiclocationornetworkplexity.paniesneedtodrivemulti-tieremissionsvisibilityandregionalsupplierengagementstrategies

to

create

targeted

impact

atscale.

This

paper

presents

insights

andactionsforpaniestoacceleratethedecarbonizationof

theirsupply

chains.Scopes1,2and3:What’sthe

difference?Scope1emissionsaredirectgreenhouse(GHG)

emissions

that

occur

from

sources

thatarecontrolledorownedbyanorganization(e.g.,emissionsassociatedwithfuelbustion

inboilers,furnaces,vehicles).Scope

2

emissions

are

indirect

GHG

emissionsassociatedwiththepurchaseofelectricity,steam,heator

cooling.Scope3emissionsaretheresultofactivitiesfromassetsnotownedorcontrolledbythereportingorganization,butthattheorganizationindirectlyimpactsinitsvaluechain.Scope3emissionsincludeallsourcesnotwithinanorganization’sScope1and2boundary.TheScope3emissionsforoneorganizationaretheScope

1

and

2

emissions

of

another

organization.Source:

Environmental

Protection

Agency

(EPA),United

Statespanies

looking

to

decarbonize

Scope

3emissions

are

missing

the

mark.4Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.IntroductionTheUnitedNationsGlobalpact(UNGC)CEOstudydoneincollaborationwithAccenturesaysthe

supply

chain

is

the

key

to

winning

the

battleagainstclimatechange.That’sbecausesupplychains

are

the

biggest

contributor

to

the

problem—they

generate

up

to

60

percent

of

global

emissions.2Chiefexecutiveofficers(CEOs)recognizethechallenge.

Of

the

global

2000

(G2000)panies,34

percent

have

set

an

ambitious

net

zero

targetinlinewithclimatescience.Manypanieshavemitted

to

net

zero

operations

by

2040,orpossiblyearlier.3Manypaniesarealreadymittedtopoweringtheiroperationswithrenewables.So,thebigpriorityisnowshiftingto

efficiently

measuring

and

reducingScope3

emissions.Yet

CEOs’

intentions

haven’t

translated

into

significantactions.AccordingtoaCDPsurvey,4only

10percentofpanies

are

tracking

at

least

some

elementsof

Scope

3

emissions.

Of

that

small

group,

only9percentareachievingtheiremissionstarget.Chiefsupplychainofficersmuststillbalancewhatcanoftenbeconflictingpriorities—cost,quality,service

and

now,

sustainability.

And

in

that

equation,sustainability

often

takes

a

back

seat.

AccordingtoarecentAccenturesurvey,5just22percentof

procurement

leaders

see

sustainability

as

atop3

priority.Clearly,paniesneedtodomoretoaddressemissionstoachievetheirdecarbonizationgoals.Butit’snotjustaboutcarbon.AfocusoneliminatingScope

3

emissions

is

critical

because

it

can

bringvalue

beyond

emissions.

Depending

on

their

sector,panies

are

linking

sustainability

oues

totheir

enterprise

value

creation

agenda.

This

includesaccessing

premium

customer

segments,

expandingmarket

access,

improving

talent

retention

andattraction,

lowering

the

cost

of

capital,

mitigatingregulatorydisruption,improvingresilienceandmitigating

risk.Generatingsuchbenefitsstartswithgainingrealvisibility

into

Scope

3

emissions—particularly

thoseingfromupstreamsuppliers.This,inturn,requirespaniestotrulyunderstandallthesources

of

their

upstream

emissions—across

everytieroftheirsupplierbase—andthedifferencesinthosesourcesatthesupplyingindustryandcountrylevels.Theseinsightsaretheprerequisitesto

subsequently

taking

action

to

reduceScope3

emissions.5Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.Opening

eyes

to

the

opportunitiesGaining

“n-tier”

supply

chain

network

visibility

is

necessary

to

identify

the

main

driversof

upstream

emissions—”hot

spots.”

Such

visibility

allowspanies

to

see

what’sstrategically

important

to

the

supply

chain

and

where

to

focus

their

efforts.AnAccenture-developeddatamodelenablestheconnectionsbetweendifferentindustries

to

be

quantified,

which

in

turn

gives

an

accurate

picture

into

the

location

andsizeof

upstreamgreenhousegasemissions.Based

on

this

data

model,

we’ve

identified

the

insights

and

actions

that

will

helppanies

accelerate

the

decarbonization

of

their

supply

chains.Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.7Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.8Insight

#1Nearly

two-thirds

of

upstream

emissions

laybeyond

Tier

1

suppliers

and

in

geographicallyplex

networksOur

research

found

the

majority

of

upstreamemissions

for

most

industries

lies

beyondTier1suppliers(Figure1).Acrossallindustries,Tier

1suppliers

are

responsible

only

for

an

average

of36percentoftotalupstreamemissions.Industrieslikeaerospaceanddefense,hightech,andautomotive

have

approximately

80

percent

of

theirupstream

emissionsing

from

beyond

Tier

1.Industries

that

have

lessplex

supplier

networkstendtohavealargerportionoftheiremissionsingfromtheirTier1suppliers.Thesesectorsinclude

energy,

utilities

and

natural

resources.In

most

cases,

if

upstream

emissions

are

a

significantportionofapany’stotalemissions,theytendtooccurdeeperinthesuppliernetwork,asillustratedbyFigure

2.Insight#1|Insight#2

|Insight

#3munications&

MediaTravelNatural

ResourcesCG&S_AgriUtilitiesEnergy33%24%17%26%33%29%16%22%12%45%24%13%18%53%22%11%14%57%21%10%67%18%7%

7%Tier

1Average=

36%Tier

2Tier

3Tier4to

NthAerospace&

Defense19%21%19%41%High

Tech20%22%19%39%Automotive21%23%19%37%75%HealthCG&S28%31%28%23%18%16%26%30%MorevisibilityFinancial

Services31%22%17%30%50%TransportationIndustrial33%34%34%25%15%16%18%24%25%Chemicals35%26%16%23%Retail37%26%16%22%Upstreamemission

visibility(Tier1emissionoftotalupstream

emission)EnergyUtilitiesCG&S_Agri035Lessvisibility0%5 10 15 20

25

30Ratio

of

Scope

2

and

upstream

Scope

3

emissions

to

Scope

1

emissionsBubblesizerepresents

industry’stotalupstream

emissionUpstream

emissionsareasmallerpercentof

totalUpstream

emissionsarealargerpercentof

totalNatural

ResourcesRetailChemicalsCG&STransportationFSTravelmunications&

MediaA&DAutomotiveHigh

TechIndustrialHealthFigure

2:

Upstream

emission

importance

and

visibility

by

industrySource:

Accenture

Research

analysis

based

onEXIOBASE3

dataset,

2022Figure

1:

Distribution

of

upstream

emissions

by

supplier

tierSource:

Accenture

Research

analysis

based

onEXIOBASE3

dataset,

2022Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.9Insight#1

|Insight#2

|Insight

#30%100%20%

40%

60%

80%Share

of

Tier

1emission

within

total

upstream

emissionBubble

size

represents

the

total

upstream

intensity

of

the

industrySource:

Accenture

Research

analysis

based

on

EXIOBASE

3

dataset,

2022UtilitiesCG&S-

Agri100%95%90%85%80%75%70%65%60%55%50%5%0%NationalInternationalInternational&plexNatural

ResourcesChemicalsAutomotiveTransportationTravelCG&Smunications&

MediaRetailA&DEnergyHigh

TechIndustrialFinancial

ServicesHealthShare

of

upstream

emission

from

the

same

countryFigure

3:

Upstream

emission

visibility

and

geographic

dependence

by

industryLess

visibility More

visibilityNational

&plex National&

visibleInternational&

visibleNetworkandgeographicplexityplayadeterminingroletoo,asFigure3illustrates.Infact,somesectorshavethemostemissionswithin

the

same

country

and

geography.

Utilities,natural

resources

and

agriculture

benefitfromrelativelyshortervaluechains,whileothers

(consumer

goods

and

services

(CG&S),municationsandmedia,andaerospaceanddefense)haverelativelyplexupstream

emissions.Othersectorshavemoregeographicallydispersedsourcesofemissions,andwhiletheenergyvaluechainisrelativelysimple,othersmust

faceplex

upstream

value

chains

(e.g.,automotive,

high

tech

and

chemicals).Insight#1

|Insight#2

|Insight

#3Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.10Insight

#2Fornearly50%ofindustries,realupstream

hot

spotsdifferfromthoserepresentedbyTier

1suppliersThe

large

sources

of

emissions

(“hot

spots”)

vary

across

industries(Table

1),

and

so

do

the

targeted

actions

needed

to

address

them.In

many

cases,

the

hot

spots

in

deeper

supplier

Tiers

(2

and

beyond)are

different

from

those

in

Tier

1

(Table

1,

highlighted

in

green).Toidentify

and

target

the

right

set

of

hot

spots

that

will

make

thelargest

impact,

visibility

to

suppliers

beyond

those

in

Tier

1is

essential.Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.11Insight#1

|Insight#2|Insight

#3High

TechMetalprocessing

suppliers29.5%Petroleumand

naturalgassuppliers17.6%IndustrialConstructionmaterial

suppliers43.0%Petroleumand

naturalgassuppliers23.9%ChemicalsChemical

suppliers18.9%Petroleumand

naturalgassuppliers22.5%munications&

MediaTransportation

suppliers10.9%Petroleumand

naturalgassuppliers17.1%Automotive Metal

processing

suppliers 26.3%Petroleumand

naturalgassuppliers17.7%IndustryTier1hot

spot%

of

Tier

1emissionsBeyondTier1hot

spot%

of

beyond

Tier

1emissionsAerospace&

DefenseMetalprocessing

suppliers34.2%Metalprocessing

suppliers18.7%Agriculturalraw

materialsPetroleumand

naturalgassuppliersNatural

ResourcesPetroleumandnaturalgas

suppliers26.1%Petroleumandnaturalgas

suppliers27.8%TravelAgriculturalraw

materials27.9%Agriculturalraw

materials33.3%UtilitiesPetroleumandnaturalgas

suppliers17.7%Petroleumandnaturalgas

suppliers15.9%Table

1:

Upstream

Scope

3

hot

spots

by

supplier

tierSource:

Accenture

Research

analysis

based

onEXIOBASE3

dataset,

2022Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.12ConsumerGoods&

ServicesEnergyAgriculturalraw

materialsPetroleumand

naturalgassuppliers64.0%80.8%35.3%39.1%Excluding

purchased

power

generation

(i.e.,

Scope

2)Note:

Highlighted

in

green

are

the

industries

where

their

hot

spot

beyond

Tier

1

emissions

is

different

from

the

Tier

1

emissions

hot

spot.Insight#1

|Insight#2

|Insight

#3Tier

1Tier

2Tier3Tier

4...Forinstance,lookatFigure4.WhileforafoodandbeveragepanyintheUnitedStatesthehotspotthat

can

be

identified

in

Tier

1

is

alsothehotspotacrossalltiers,thisisnotsoevidentintheautomotivesector

in

Germany,

where

onlymulti-tiervisibilityrevealsthe

realvaluechainemissionhotspot,whichmightnotbeobviousjustlookingatthe

Tier1suppliers.Withoutvisibility

intomulti-tier

emissions,paniesmayendupfocusingandspendingresourcesonactionsthatultimatelymaynothaveasignificantimpactonreducingoverall

Scope

3

emissions.Figure

4:

Sources

of

upstream

emissions

by

supplier

tier

and

industryAutomotivein

GermanyCG&S

(Food

&

Beverage)

in

USSource:

Accenture

Research

analysis

based

onEXIOBASE3

dataset,

2022Raw

materialProcessingUtilitiesManufacturingRetailTransportServicesTier

1Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.13Tier

2Tier

3Tier

4 Tier5BeyondTier

5Insight#1

|Insight#2

|Insight

#3Insight#3Geographicalfootprintofyoursupplychainmatters,asitsignificantlyinfluences

your

actualupstream

emissionsThe

degree

of

dependency

on

local

versus

global

suppliers

varies

bycountry,eveninthesameindustry,whichinturnhasanimpactonthe

amount

and

source

of

upstream

emissions.

This

is

clear

when

allindustries

are

aggregated,

as

shown

in

Figure

5.

Interestingly,

the

“BRIC”countries(Brazil,Russia,IndiaandChina)tendtohavemostoftheirupstream

emissions

concentrated

within

their

country.

Conversely,for

European

Union

countries,

the

greatest

percentage

of

upstreamemissions

tend

toe

from

outside

their

borders.100%90%80%

70%60%50%

40%30%20%10%0%%ofupstream

emissionsSouth

KoreaFranceItalyGermanySpainUKJapanCanadaUSAAustraliaMexicoIndiaBrazilChinaRussiaSame

CountrySame

ContinentRestofthe

WorldFigure

5:

Geographic

source

of

upstream

emissions

by

countrySource:

Accenture

Research

analysis

based

onEXIOBASE3

dataset,

2022Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.14Insight#1

|Insight#2

|Insight

#3Consider

the

high

tech

industry.

As

Figure

6

illustrates,

there’s

considerable

difference

in

the

geographic

source

of

upstream

emissionsfor

high

techpanies

in

the

United

States,

Japan

and

China.

For

Chinesepanies,

almost

80

percent

of

emissions

are

within

the

nationalborders;

the

figure

is

lower

than

50

percent

in

the

United

States.Figure

6:

Difference

between

countries

–

high

tech

industryHighTech

in

China High

Tech

in

JapanRaw

materialProcessingUtilitiesManufacturingRetailTransportServicesHigh

Tech

in

United

StatesEmission

(milliontonnes,

CO2)%of

totalemissionsEmission

(milliontonnes,

CO2)%of

totalemissionsEmission

(milliontonnes,

CO2)%of

totalemissionsTotal

upstream

emissions 1970.7 79% Total

upstream

emissions 99.4 59% Total

upstream

emissions 44.1 46%from

Chinafrom

JapanfromUnited

StatesTotalupstream

emission2486.7Totalupstream

emission168.6Totalupstream

emission95.6Totalupstream

emission857Totalupstream

emission340Totalupstream

emission152intensity(per

$M)intensity(per

$M)intensity(per

$M)Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.15Source:

Accenture

Research

analysis

based

onEXIOBASE3

dataset,

2022Insight#1

|Insight#2

|Insight

#30100200300400 500 600 700 800 900 1,000Scope1emissionintensity(ton

GHG/$M)1,1001,2001,3001,400Bubble

size

represents

the

total

output

of

the

industry

in

the

countryIndia2,5002,0001,5001,000500Total

upstream

emission

intensity

(ton

GHG/$M)Asia

PacificAmericasEuropeRestof

worldBrazilChinaJapanRestof

AsiaPacificRussiaFrance0United

StatesGermanyCanadaItalyMiddle

EastTaiwanRestof

AmericasAustraliaSouth

KoreaEmission

intensity

(emission

per

unit

of

purchase)withinaspecificindustryalsovariestoalargeextentbyregion.Forexample,inthemetalsindustry,acountrysuchasIndiahasamuchhigherintensityforbothScope1andtotalupstreamemissionsparedwiththeUnitedStates(Figure7).Thisintelligencecanaugmentactions

to

strategically

diversify

the

supplier

baseorstrategicallyinfluencetheflowsofgoodstoavoid

exposure

to

increased

emissions

dueto

geography.Multi-tiervisibilityallowsbetterunderstandingofthesourceofemissionsandmoreaccuratetargeting

of

emission

reduction

efforts

for

eachcase(Figure

8).Figure7:Metalsmanufacturingindustryemissionintensity

(ton/$M)Source:

Accenture

Research

analysis

based

onEXIOBASE3

dataset,

202216Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.Insight#1

|Insight#2|

Insight

#3Tier

1Tier

2Tier

3Tier4BeyondTier

4Tier

1Tier2BeyondTier

2Figure

8:

Metals

industry

upstream

emissions,

United

States

and

IndiaSource:

Accenture

Research

analysis

based

onEXIOBASE3

dataset,

2022Metal

processing

in

USMetal

processing

in

IndiaRaw

materialProcessingUtilitiesManufacturingRetailTransportServices17Thought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.Insight#1

|Insight#2

|Insight

#3Start

moving

fasterTheprecedingthreeinsightsarevaluableforseveralreasons.Theyshowhowtransparencyanddataonupstream

Scope

3

can

helppanies

make

theiremissions

actionable,

auditable

and

reportable.Theycanhelppaniesidentifywheretheycanreducepotentialcost,regulatory,reputation,andother

risks

and

pressures

that

may

exist

in

the

supplychain,

across

both

supplier

tiers

and

geographies.In

turn,panies

can

use

data-driven

insights

tomakebetter,moreinformedpurchasing,design,manufacturing,planning,after-salesservices,productend-of-life

and

other

decisions

that

reduce

end-to-endsupply

chain

emissions.

Andpanies

can

use

theseinsights

to

focus

the

efforts

of

limited

resources

on

theareas

where

action

can

have

the

biggest

impact.Butpanies

need

more

than

just

visibility.To

accelerate

their

progress

in

addressing

Scope

3emissionsandgeneratinggreaterenterprisevalue,theyalsoneedtoact,fast-trackingtheirpathtoadata-powereddigitalcore.Basedontheinsightsfrom

our

research,

we’ve

identified

five

key

actionspanies

need

to

focus

on

now

to

begin

makingan

impact.Building

a

digital

core

means

pulling

data,

AI

and

technology

into

every

part

of

the

businessto

create

an

“intelligent

operation.”First

layer:

Modern,

cloud-based

infrastructure

and

securitylayer

that

is

automated,

agile

and

secure

by

design.Next

layer:

Data

and

AI,

which

helps

enterprises

ask

new

questionsandfindnewanswerstodrivedecision-making.Functionalandenterprise

transformation

is

then

enabled

through

re-platforming.Five

key

actions

from

our

insightsThought

you

knew

the

Scope

3

issues

in

your

supply

chain?

Think

again.19Action

1Conductarealmulti-tieremissionshotspotanalysis

to

set

targets

and

drive

the

right

actionsAllupstreamemissionsaren’tcreatedequalandlargesourcesexisthiddenfromnormalview.Somesupplyingindustriesorcountriescanaccountforanoutsizedproportion

of

emissionspared

with

others.

Therefore,

to

focus

on

what’s

mostimportant,panies

should

conduct

a

detailed

analysis

of

their

supplier

base

todeterminethebiggestsourcesofemissions.Theinsightsfromsuchananalysisprovide

the

foundation

for

an

action

plan

to

address

the

areas

of

mostsignificant

impact.Accenture

is

currently

working

with

a

global

pharmaceuticalpany

to

use

theirTier

1

purchasing

data

to

identify

hot

spots

in

their

extended

supplier

network.bining

the

results

of

the

industry/country-level

data

model

withpany-specific

relationship

data,

the

locations

of

significant

sources

of

emissions

inTiers

2

and

3

have

been

identified.

Th