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Thecarbonwe’renotcountingaccountingforScope3carbonemiSSionSaccountancYfutureS22ACCA(theAssociationofCharteredCertifiedAccountants)istheglobalbodyforprofessionalaccountants.Weaimtoofferbusiness-relevant,first-choicequalificationstopeopleofapplication,abilityandambitionaroundtheworldwhoseekarewardingcareerinaccountancy,financeandmanagement.Foundedin1904,ACCAhasconsistentlyhelduniquecorevalues:opportunity,diversity,innovation,integrityandaccountability.Webelievethataccountantsbringvaluetoeconomiesatallstagesoftheirdevelopment.Weseektodevelopcapacityintheprofessionandencouragetheadoptionofglobalstandards.Ourvaluesarealignedtotheneedsofemployersinallsectorsandweensurethat,throughourqualifications,weprepareaccountantsforbusiness.Weseektoopenuptheprofessiontopeopleofallbackgroundsandremoveartificialbarriers,innovatingourqualificationsandtheirdeliverytomeetthediverseneedsoftraineeprofessionalsandtheiremployers.Wesupportour147,000membersand424,000studentsin170countries,helpingthemtodevelopsuccessfulcareersinaccountingandbusiness,basedontheskillsrequiredbyemployers.Weworkthroughanetworkof83officesandcentresandmorethan8,000ApprovedEmployersworldwide,whoprovidehighstandardsofemployeelearninganddevelopment.Throughourpublicinterestremit,wepromoteappropriateregulationofaccountingandconductrelevantresearchtoensureaccountancycontinuestogrowinreputationandinfluence.’sheadofsustainability,RachelchampionsACCA’sglobalsustainabilityagendaonreportinganddisclosurewithspecificreferencetoenvironmental,economicandsocialissues.RachelrepresentsACCAonvarioustechnicalcommitteesandworkinggroupsincludingFEEandthenewEPCClimateChangeAdaptationTaskForce.SheisalsosecretarytoACCA’sSustainabilityCommittee.DrAlanKnightWithover20-years’experienceofsustainabilityissues,Alanhasbeeninvolvedinmanyofthesignificantsustainabilitystandardsdevelopmentinitiativesofthepasttwodecades.HemanagedthesecretariatforthedevelopmentoftheISO14000seriesofenvironmentalmanagementstandards,wasamemberofthetechnicalcommitteefortheGRIsustainabilityreportingguidelines,andwasadelegatetotheISO26000workinggroup.HeiscurrentlyactivelyinvolvedinthedevelopmentoftheIntegratedReportingFrameworkasamemberofThePrinceofWales’sInternationalIntegratedReportingCommittee.Hehasauthoredtwobooksonsustainabilitystandardsaswellasnumerousarticlesandreports,includinganumberofreportsonclimatechangeandgreenhousegasemissions.ContributorsthecARbonwe’Renotcounting3ContentsCOnTEnTSForeword4Executivesummary5Deliveringvaluefromcarbon6Thecarbonwe’renotcounting7Thecontrolapproach12Theinfluenceapproach13Theengagedapproach15Joiningthelow-carboneconomy17AppendixA:practicalguidanceforScope3accountingandreporting19AppendixB:casestudies–ExxonMobil,Wal-Mart,andBayer21Acknowledgments264Thequestionofcarbonemissions–howwemanage,measureandhopefullyreducethem–iscentraltotheissuesofclimatechangeandglobalwarming.Theaccountancyprofessionisgraduallyrecognisingthat,ifnotalreadyatthetippingpointbeyondwhichirreversibleclimatechangewilloccur,thenweareverynearlyatthatpoint,withinevitablecostsforbusinessandsociety.Thereisamajorpartfortheprofessiontoplayindevelopingstrategiesandsolutionsinresponsetothecarbon challenge.Thisreporthighlightsthatbusinessescan’tevaluatethenature,extentandvalueofgreenhousegasemission-associatedrisksandopportunitiesuntilhigh-qualityinformationisavailable.Andthismeansaninvestmentincredibleandcompletecarbonaccounting.CredibleinformationonScope1andScope2emissionsallowacompanytobetterunderstandwhatishappeninginsideitsfences.Butmoresignificantisthecarbonmanybusinessesaren’tcounting.Scope3emissionslookacrossthefullvaluechain.MeasuringScope3emissionsprovidestheinformationneededtounderstandclimate-relatedrisksandopportunitiesupstreamanddownstreamfromoperations,beyondoperationalboundariesandintheproductsandservicesdevelopedandsold.Unfortunately,noneofthemanyregulatoryorvoluntaryaccountingandreportingprogrammesrequireScope3accountingandreporting.Atbesttheymakeitoptionalandthereasonsforthisareunderstandable.ThereisthefearofdoublecountingwhentheScope3emissionsforoneorganisationmaybetheScope1emissionsofanother.Therearealsomethodologicaldifficultiesandevidencegatheringandqualityissuesarealsoachallenge.Inreality,in2009,82%oftheGlobal500respondedtotheCarbonDisclosureProject’srequestforinformation.Forty-twopercentprovidedinformationontheirScope3emissions.Onthesurfacethismaynotsoundtoobad.Butasourfindingsreveal,ifyoulookmoredeeplyitquicklybecomesevidentthatsomeofthisScope3reportingisoflimitedvalue.ThefactthatonlysixoftheGlobal500companiesreportedonallfiveoftheCDP’sScope3emissionsclassesindicatesthatthefieldiswideopen.Thereislotsofopportunityformarket-leadinginnovation.Joiningthelow-carboneconomydoesn’thappenbychance.Ithappensonlywhenyouhavetherightinformationtomaketherightdecisions.Scope3isreallyaboutinnovationandthefuture.Itisaboutbusinessremodellingratherthanimprovedefficiency.Itisnotaboutdoingwhatyoudobetter,itisaboutunderstandingwhatandhowtodothingsdifferently.Scope1andSc