【推荐阅读】CDP-从Stroll到Sprint：企业脱碳与时间赛跑（英文原版）.pdf

Transform the Norm CDP Europe Report February 2023 DISCLOSURE INSIGHT ACTION A race against time for corporate decarbonization From stroll to sprint CDP their inclusion is not an endorsement of them. CDP, Capgemini Invent, their affiliated member firms or companies, or their respective shareholders, members, partners, principals, directors, officers and/or employees, may have a position in the securities of the companies discussed herein. The securities of the companies mentioned in this document may not be eligible for sale in some states or countries, nor suitable for all types of investors; their value and the income they produce may fluctuate and/or be adversely affected by exchange rates. ‘CDP’ refers to CDP Europe (Worldwide) gGmbH, a charitable limited liability company registered under number HRB119156 B at local court of Charlottenburg in Germany. © 2023 CDP. All rights reserved. Foreword Executive summary About this report Sectoral decarbonization maturity and targets Reducing scope 1 and 2 emissions and hedging against energy prices Scope 3 is the main challenge 03 04 06 09 19 29 Beyond the definition of a roadmap, solutions exist and must be implemented   54 Executive summary A persistent gap between transparency and action Though the number of European companies disclosing to CDP has grown significantly (+56% between 2019 and 2022), 23% of companies still lacked emissions reduction targets in 2022. Though science-based targets (SBTs) are now mainstream, companies with a disproportionately high emissions impact still lack them In 2022, 47% of companies had absolute emissions reduction targets approved by the SBTi, compared to only 14% in 2019 – a more than 5-fold increase. However, these targets only covered 13% of the total GHG emissions disclosed by companies to CDP in 2022, suggesting that many high-impact companies must still step up, and that scope 3 remains a challenge. In high impact sectors, too many companies rely on intensity targets. Net-zero targets remain in their nascent stage despite rapid momentum Just 8% of companies reported having net-zero targets approved by the SBTi, with a further 14% pending validation. However, this means that nearly 1 in 4 companies are set to have science-based net-zero targets in just 18 months since it became possible to set such targets – a positive signal of corporate long-term vision. Energy efficiency remains the most impactful emissions reduction lever Overall, companies have made progress in reducing their operational impacts – largely through energy efficiency. Reported scope 1 and 2 emissions among the group dropped in most sectors by an average of 14% between 2019 and 2022 – despite revenues increasing 8%. Businesses relying on electricity have more opportunities to decarbonize their energy mix and protect themselves from price fluctuations than others. Representing over 90% of corporate emissions, scope 3 is the key – but actions to tackle are lacking The overwhelming majority (92%) of emissions disclosed by European companies in 2022 were Scope 3, with the use of sold products (64%) and purchased goods and services (19%) the key hotspots. Despite this, actions taken to reduce these customer - and supplier-related emissions only covered an average of 37% of total emissions from these categories. Companies must engage with their entire value chain and establish a credible climate transition plan, moving from contemplation to decisive actions. This report presents an inventory of high-potential and accessible decarbonization levers for specific sectors. 1 4 2 5 3 This report was written by Capgemini Invent in partnership with CDP, leveraging Capgemini Invent knowledge and expertise on decarbonization, quantitative analysis from CDP’s 2019 and 2022 public datasets, and qualitative outputs from interviews with 7 selected companies from varied sectors: Bayer, Deutsche Bahn, DP-DHL, Proximus, Sanofi, STMicroelectronics, Thales. The analysis covers the 17 sectors listed below and is a rework of CDP sectorization to derive a sample of companies suitable for a detailed analysis: 1. Apparel 2. Biotech, Healthcare and Pharma 3. Cement however, it is also one of the Figure 6 In 2022, absolute targets covered between 3% and 28% of the total disclosed emissions per sector Figure 7 In 2022, Net-zero targets were still a niche affair 1. Sectoral decarbonization maturity and targets 3 IPCC (March 2023) AR6 Synthesis Report Sample includes 725 European companies publicly disclosing to CDP’s climate change questionnaire in 2022 for 13 sectors (out of the 17 sectors studied). All the 103 A Listers in 2022 are also included in the sample of 725 companies. Of the 843 companies publicly disclosing to CDP’s Climate Change report in 2022, 64 were removed because of missing data on scope 1 although, minor scope 3 categories still represent significant amounts of emissions in absolute terms, meaning they need to consider these categories as well to contribute to the global decarbonization effort. For instance, End-of- life treatment of sold products can be perceived as a minor issue for the Light Manufacturing sector, whereas it represents in absolute terms an important deposit of GHG emissions compared to other sectors’ categories. Figure 16 In 2022, 11 out of the 15 scope 3 categories accounted for only 7% of the total scope 3 emissions disclosed but some of them are hotspots for certain sectors Sample includes the 843 European companies publicly disclosing to CDP’s climate change questionnaire in 2022 for the 17 sectors studied. Sophie Le Pennec, HSE Director, and Raphaëlle Tissot, HSE Sustainable Performance Manager, address emissions from Thales’ two main scope 3 hotspots (Purchased Goods and Services and Use of Sold Products) in the Transport OEMs sector. “Thales is an aerospace and defense company with leading-edge expertise in four areas: aeronautics, space, identity and security, and defense. Thalès has committed to reaching carbon neutrality on scopes 1, 2 and Business Travel by 2040, and to reach a decrease of 15% by 2030 on both Purchased Goods and Services and the Use of Sold Products. Use of Sold Products and Purchased Goods and Services are our largest scope 3 categories in terms of GHG emissions, since they respectively represented 90% and 10% of our scope 3 emissions in 2021. When we defined our objectives on Purchased Goods and Services, we anticipated the future adaptations of our responsible procurement strategy and started to engage with our suppliers early on in the process. For instance, we have been discussing with our suppliers about (1) gradually shifting to carbon footprint monitoring based on real data regarding their GHG emissions, (2) collaborating on a roadmap to reduce our supply chain’s carbon footprint, and (3) implementing a responsible procurement policy to select suppliers with lower carbon footprints. Coordinating all along the upstream value chain is a complex part. In 2022, we successfully agreed on more than 110 roadmaps with key suppliers amongst our most emissive ones. The Use of Sold Products requires the involvement of many stakeholders to build a clear and comprehensive view of our emissions. Thales experts are currently combining in-house analyses with market assumptions and sector publications to quantify product-use related emissions. Additionally, some of our products also contribute to the decarbonization, through technologies and innovation related to earth observation, weather predictions, air traffic optimization or aeronautics management. For example, Thales’s PureFlyt Flight management which will equip Airbus main fleet, and TopSky air traffic control systems for airports will enable to reduce aviation CO2 emissions by 10% by 2040. Broadly speaking, we believe that actions must be taken in collaboration with our suppliers and clients to be credible and maximize our impact globally. We have been working with industry peers to propose a harmonized methodological approach to assess scope 3 emissions of an aircraft or its parts regardless of their manufacturer. This cross-industry dynamic is now global through the International Aerospace Environmental Group. All the aerospace stakeholders concerned can benefit from the results of this collaboration, which has been recognized by SBTi, through the recent validation of our targets. Our objective is now to replicate the same initiative in the defense sector.“ Transport OEMS sector F i n a n c i a l s e r v i c e s F o o d & b e v e r a g e p r o c e s s i n g T r a n s p o r t s e r v i c e s & l o g i s t i c s E l e c t r i c & e l e c t r o n i c m a n u f a c t u r i n g W h o l e s a l e , r e t a i l & d i s t r i b u t i o n M e d i a , t e l e c o m m u n i c a t i o n s & d a t a c e n t r e r s C o n s t r u c t i o n M e t a l s & m i n i n g A p p a r e l C h e m i c a l s T r a n s p o r t O E M s P o w e r e d m a c h i n e r y B i o t e c h , h e a l t h c a r e & p h a r m a P a p e r a n d p u l p L i g h t m a n u f a c t u r i n g O t h e r m a t e r i a l s C e m e n t & c o n c r e t e Capital goods Business travel End of life treatment of sold products Fuel-and-energy-related activities (not included in Scope 1 or 2) Employee commuting Downstream leased assets Upstream transportation and distribution Upstream leased assets Franchises Waste generated in operations Downstream transportation and distribution            Scope 3 emissions (in MtCO2e) 3. Scope 3 is the main challenge 57% Use of sold products represents 57% of all scope 3 emissions disclosed to CDP 36 37 In 2022, companies disclosed actions to reduce customer- and supplier-related emissions, covering on average 37% of total emissions from Purchased Goods and Services and Use of sold products categories. Considering the significance of these two categories in companies scope 3, this coverage is insufficient. Out of the 624 companies that disclosed emissions related to Purchased Goods and Services in 2022, 59% did not report any mitigation action with quantified abatement rates to reduce supplier- related emissions, similar to the 60% of companies among the 164 that disclosed emissions from the Use of sold products. Drawing from Capgemini Invent s experience, we identified numerous existing solutions to reduce Scope 3 emissions, yielding between 50 and 80 levers for each sector. Implementing these levers demands the full mobilization of all company functions and departments to engage stakeholders at every step of the value chain, from industry- level collaboration to supplier engagement, employee incentivization, and consumer education. Adding to the challenge, addressing scope 3 emissions is not solely a company s responsibility, unlike scopes 1 and 2. We present a few examples of levers to decarbonize scope 3 activities, resulting from a cross-reference between CDP data and Capgemini Invent expertise, for five selected sectors including the four sectors interviewed and Food and Beverage Processing which is one of the best-in-class sectors Electric and Electronic Manufacturing disclosed scope 3 emissions that accounted for 99% of the total emissions disclosed by the sector in 2022. The Use of sold products represented 94% of the total scope 3 emissions disclosed, while Purchased Goods and Services represented 4%. Figure 17 In 2022, companies disclosed actions to reduce customer- and supplier-related emissions, covering on average 37% of total emissions from Purchased Goods and Services and Use of Sold Products categories Procurement and transportation Levers with high accessibility and medium to high potential (beyond 10 MtCO2e/year) • Implement a carbon price on purchases among the parameters for the selection of suppliers • Foster the rework of packaging to make it more sustainable • Optimize logistics to reduce distances travelled • Decentralize equipment storage to reduce the need to transport equipment Product design and R&D Levers with high accessibility and medium to high potential (beyond 10 MtCO2e/year) • Develop products with advanced power management feature • Improve material efficiency by minimizing the use of rare earth elements • Source alternative raw material such as recycled gold and silver, low-carbon aluminum, or alternative metals instead of New business models Levers with high accessibility and medium to high potential (beyond 10 MtCO2e/year) • Provide repairing services to give a second life to semiconductors • Implement a take-back and recycling offer Sample includes the 843 European companies publicly disclosing to CDP’s climate change questionnaire in 2022 for the 17 sectors studied. A L i s t c o m p a n i e s P o w e r e d m a c h i n e r y E l e c t r i c & e l e c t r o n i c m a n u f a c t u r i n g L i g h t m a n u f a c t u r i n g T r a n s p o r t O E M s W h o l e s a l e , r e t a i l & d i s t r i b u t i o n C h e m i c a l s F o o d & b e v e r a g e p r c o e s s i n g C o n s t r u c t i o n M e t a l s & m i n i n g O t h e r m a t e r i a l s M e d i a , t e l e c o m m u n i c a t i o n s & d a t a c e n t e r s B i o t e c h , h e a l t h c a r e & p h a r m a T r a n s p o r t s e r v i c e s & l o g i s t i c s C e m e n t & c o n c r e t e P a p e r a n d p u l p A p p a r e l F i n a n c i a l s e r v i c e s 3,000 2,500 2,000 1,500 1,000 500 0 Emissions fr om Pur chased Goods & Ser vices and Use of Sold Pr oducts (in MtCO2e) Emissions from Purchased Goods & Services and Use of Sold Products covered by the supplier - and customer-related actions disclosed in 2022 Emissions covered by actions to reduce supplier-related emissions Remaining emissions from Purchased goods and services Emissons covered by actions to reduce customer-related emissions Remaining emissions from Use of Sold Products Percentages in red are under 37%, which is, on average the share of disclosed emissions from Purchased Goods & Services and Use of Sold Products     % 49% 57% 51% 44% 41% 33% 49% 16% 9% 26% 2% 7% 39% 36% 36% 23% 15% 31% 3. Scope 3 is the main challenge Examples of levers to decarbonize scope 3 38 39 Transport OEMS (focusing on road transportation and aviation) disclosed scope 3 emissions that accounted for 99% of the total emissions disclosed by the sector in 2022. The Use of sold products represented 87% of the total scope 3 emissions disclosed, while Purchased Goods and Services represented 11%. Transport Services and Logistics disclosed scope 3 emissions that accounted for 49% of the total emissions disclosed by the sector in 2022. Upstream transportation and distribution represented 45% of the total scope 3 emissions disclosed, while fuel-and-energy related activities represented 18%. Media, Telecommunications, and Data Centers disclosed scope 3 emissions that accounted for 85% of the total emissions disclosed by the sector in 2022. Purchased Goods and Services represented 38% of the total scope 3 emissions disclosed, while the U