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Navigating Carbon Emissions
Managing and Mitigating Operational, Indirect, and Broader Value Chain Emissions

The urgency to address climate change has reached a critical juncture as 2023 marked the hottest year on record. The reality is that the planet is now 1.48°C warmer than pre-industrial times, emphasizing the need for immediate action. In 2015, global leaders signed the Paris Agreement and pledged to limit global warming to 1.5°C, calling for a 45% reduction in emissions by 2030. Unfortunately, this ambitious target seems increasingly elusive, with the possibility of surpassing the 1.5-degree threshold soon.

Despite the challenging climate outlook, investors and businesses play a crucial role in mitigating climate change and its implications. Understanding greenhouse gas emissions is key to effectively addressing climate change. Greenhouse gases (GHGs) include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), and fluorinated gases, all contributing to global warming. The carbon footprint, a familiar metric, quantifies the greenhouse gas emissions and the impact of business activities. It measures emissions in tonnes of CO2 equivalents, encompassing all greenhouse gases comprehensively, not just carbon dioxide. In 1998, The Greenhouse Gas Protocol introduced the classification of emissions into Scope 1, 2, and 3, which in 2001 formed the basis for comprehensive GHG accounting and reporting standards.

Navigating Scope 1, 2, and 3 carbon emissions is crucial for investors and businesses today—not only due to regulatory pressures and the changing climate but also because it is the right thing to do. To help you understand these scopes, let's explore them in the context of car manufacturing. Within a car manufacturing facility, Scope 1 emissions result from direct internal activities such as welding, painting, and industrial processes. These emissions directly impact daily operations and are immediate consequences of the plant's activities. Moving on to Scope 2 emissions, these arise from purchased electricity, steam, heat, and cooling used in operations like powering the assembly line. Scope 3 emissions cover the entire value chain, including emissions from raw material extraction (e.g., mining for metals), transportation of components, and even emissions during the cars' use phase. For instance, the fuel efficiency and emissions performance of manufactured cars contribute to Scope 3 impacts. Addressing Scope 1, 2, and 3 emissions is essential for car manufacturers, as it is for any other business or investor operating today.

While monitoring systems for scopes 1, 2, and 3 emissions in line with The Greenhouse Gas Protocol are vital, businesses and investors must acknowledge that solely a tracking mechanism is not enough. Companies must develop robust strategies directed toward achieving net-zero emissions. The urgency to strategically reduce greenhouse gas emissions is emphasised by the IPCC reports of the past years, warning of widespread impacts on both human populations and ecosystems if immediate actions are not taken.

Taking action to reduce carbon emissions is not just a moral imperative; it is also becoming a business necessity. The growing demands from stakeholders and the looming threats within supply chains are serving as powerful catalysts, compelling companies to prioritize and address carbon emissions. Additionally, recent regulatory developments, such as the EU Corporate Sustainability Reporting Directive and New Zealand's Financial Sector Amendment Act 2021, are reinforcing the commitment to environmental responsibility. These regulations mandate organizations to establish explicit targets for reducing their environmental impact, measured through GHG-related metrics, such as the carbon footprint and renewable energy consumption.

To further guide companies in their sustainability journey, initiatives like the Science Based Targets initiative (SBTi) offer a structured framework. This best-practice framework empowers organizations to establish emissions reduction targets grounded in scientific evidence, aligning their efforts with global climate goals. In essence, reducing carbon emissions is no longer just a choice but a strategic imperative, driven by a convergence of ethical considerations, regulatory requirements, and global sustainability initiatives.

As the world faces the escalating climate crisis, the need for decisive action on carbon emissions has never been more pressing. Organizations must not only monitor their emissions but also develop comprehensive strategies to achieve net-zero. Regulatory pressures and global initiatives underscore the urgency for transparent disclosure and targeted reduction pathways.

In this challenging landscape, &BLOOM helps you surf the green wave, offering tailored solutions to bring your carbon emissions into scope and align with science-based targets. Our expertise in navigating the complexities of carbon emissions scopes, coupled with a deep commitment to sustainability, positions us as your strategic partner in the journey towards a net-zero carbon emissions future.

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