that reduce emissions in emissions of all other the operations of the companies in their value supplier. The corporation chain. includes the benefits of that intervention in their Scope 3 inventory, and the supplier incorporates the intervention into their Scope 1 inventory. Two companies account for One corporation invests in This risk is mitigated by the same improved goods improvements to a implementing a robust and services supplier and accounts for mass-based accounting the improvement system so that each associated with the amount corporation only counts the of goods and services improvement tied to the purchased from them (i.e. goods they source, and the a lower emissions factor). supplier does not the “sell” A second corporation also already-claimed buys from that same improvement to additional supplier and also accounts customers. It is for the lower impact or recommended that other goods and companies purchasing from “cleaner” services purchased targeted suppliers should consider this Guidance when assessing their reporting, should they wish to seek include the improved emissions status. Emission reductions An company includes Projects should safeguard counted for both reported reductions from an against the same emissions reductions from a supply intervention incorporates reductions being both sold chain interventions and into their scope 3 inventory as credits and counted in issued as carbon credits emissions inventory inventories. See Part 3 of from the intervention improvements and also this document for further issues carbon credits guidance. arising from the reduced emissions from that same intervention.
that reduce emissions in the operations of the supplier. The corporation includes the benefits of that intervention in their Scope 3 inventory, and the supplier incorporates the intervention into their Scope 1 inventory. emissions of all other companies in their value chain. Two companies account for the same improved goods and services One corporation invests in improvements to a supplier and accounts for the improvement associated with the amount of goods and services purchased from them (i.e. a lower emissions factor). A second corporation also buys from that same supplier and also accounts for the lower impact or “cleaner” goods and services purchased This risk is mitigated by implementing a robust mass-based accounting system so that each corporation only counts the improvement tied to the goods they source, and the supplier does not “sell” the already-claimed improvement to additional customers. It is recommended that other companies purchasing from targeted suppliers should consider this Guidance when assessing their reporting, should they wish to seek include the improved emissions status. Emission reductions counted for both reported reductions from a supply chain interventions and issued as carbon credits from the intervention An company includes reductions from an intervention incorporates into their scope 3 inventory emissions inventory improvements and also issues carbon credits arising from the reduced emissions from that same intervention. Projects should safeguard against the same emissions reductions being both sold as credits and counted in inventories. See Part 3 of this document for further guidance.
valuechaininterventions_accountingguidance_testing_draft_0.docx