Workshop 03: Navigating methodological inconsistencies in Scope 3 accounting & LCA

Main Presenter:    Joachim Aigner 

Co-Authors:                                                  

Objectives and Motivation:

Companies often rely on spend-based calculations for Scope 3.1 purchased materials, but this approach is arguably a dead end for effective decarbonization. Furthermore, the estimated carbon emissions often deviate significantly from bottom-up Life Cycle Assessments (LCAs) on specific products and materials. The primary objective of this workshop is to delve into the critical shortcomings and inconsistencies of spend-based approaches, exploring why they fall short in aligning with more accurate LCAs.

Key Topics:

  • Critique of Spend-Based Approaches: Unveiling the limitations and drawbacks of relying solely on spend-based calculations.
  • Misalignment with LCAs: Exploring the discrepancies between spend-based approaches and bottom-up LCAs for specific products and materials.
  • Reconciliation Possibilities: Investigating potential strategies and frameworks to harmonize spend based calculations with bottom-up LCAs.
  • Balancing Quality and Reliability: Discussing the importance of achieving a Scope 3 inventory that strikes a balance between data quality, reliability, and completeness.

Expected Outcome:

The workshop aims to spark innovative discussions leading to potential reconciliations between spend-based calculations and bottom-up LCAs. Ultimately, participants will contribute to the development of strategies that foster a more accurate, comprehensive, and reliable carbon inventory for purchased materials, setting the foundation for enhanced sustainability practices in companies.

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