Can the implications of the GHG Protocol's scope 3 standard be realized?
Can the implications of the GHG Protocol's scope 3 standard be realized?
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DOI：
10.1016/j.jclepro.2018.03.003
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发表时间：
2018-06
影响因子：
11.1
通讯作者：
J. Patchell
中科院分区：
文献类型：
--
作者：
J. Patchell
《温室气体议定书》已成为企业报告温室气体的标准，各国政府采用该标准进行监管，非政府组织采用该标准进行问责，企业采用该标准进行遵守。《温室气体议定书》的范围1和范围2在很大程度上成功地使大公司遵守了报告其内部温室气体排放和购电所产生的温室气体排放的规定。然而，实现范围3的S对价值链温室气体排放进行全面审计的意图是一件复杂得多的事情，根据CDP的说法，范围3的成功程度要低得多。这种缺乏成功的情况对标准的前提和目的提出了挑战，特别是对跨国公司的力量可以通过价值链利用报告和削减的期望。本文构建了一个启发式框架来解释为什么成功是有限的，并讨论了六个相互依存的因素，这些因素制约了范围3的S推动整个价值链的温室气体排放测量和管理的雄心。这些因素是交易成本、权力、责任分配、不确定性、区位偶然性和生产成本。通过对可持续供应链管理、供应链管理和其他文献关于价值链相互作用对环境绩效的影响的研究，揭示了这些因素对遵守范围3的可能性的影响。这些因素的重要性让人对3号范围的S迫使企业报告3号范围排放的全面审计的雄心产生了怀疑。此外，对这一雄心壮志的追求使企业的努力偏离了更有效率和更有效的环境努力。本文最后讨论了利用生命周期方法的力量来改革价值链的各种选择。
The GHG Protocol has become the standard for corporate reporting of greenhouse gases, adopted by governments for regulations, NGOs for accountability and corporations for compliance. The GHG Protocol's scope 1 and 2 have largely succeeded in gaining compliance from large firms to report their internal GHG emissions and those from electricity purchases. Achieving Scope 3's intent of a full audit of value chain emissions GHG, however, is a much more complicated affair and according to the CDP, scope 3 is much less successful. This lack of success challenges the premise and purpose of the standard, especially, the expectation that the power of MNCs can be used to leverage reporting and reductions through the value chain. This paper constructs a heuristic framework to explain why success has been limited.The paper discusses six interdependent factors that inhibit scope 3's ambition of promoting the measurement and management of GHG emissions throughout the value chain. These factors are transaction costs, power, responsibility allocation, uncertainty, location contingency and production costs. The impact of these factors on likelihood of compliance to the scope 3 are revealed by an examination of what the sustainable supply chain management, the supply chain management and other literature tell us about value chain interactions on environmental performance. The weight of these factors cast doubt on scope 3's ambition to compel firms to report a full audit of their scope 3 emissions. Moreover, the pursuit of that ambition diverts corporate efforts from more efficient and effective environmental efforts. The paper concludes with a discussion of options for harnessing the power of the lifecycle approach to reforming the value chain.