世界经济论坛-供应链脱碳：印度范围3行动手册（英）-2024.1-43页

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Decarbonizing Supply Chains:

A Scope 3 Playbook for India

WHITE PAPER

JANUARY 2024

In collaboration with

Kearney and Observer

Research Foundation

Foreword

In an era deﬁned by global interconnectivity and

growing environmental concerns, the imperative

to address climate change has never been more

pressing. The journey towards decarbonization is

not merely a moral or environmental obligation,

but is essential for securing the collective future

of humankind. The global challenge of climate

change calls for collective and concerted action,

transcending geographical boundaries and industry

sectors. At this pivotal juncture in human history, it

is evident that the path forward must be one guided

by sustainability and environmental stewardship. In

this endeavour, the role of businesses and supply

chains cannot be overstated.

This report by the World Economic Forum, Kearney

and Observer Research Foundation (ORF) presents

a vital blueprint for Indian businesses, policy-

makers and stakeholders. It underscores the critical

importance of tackling Scope 3 emissions, which

constitute a signiﬁcant proportion of a company’s

carbon footprint but often remain unaddressed due

to their complex, interconnected nature.

Speciﬁcally, given India’s rapid industrialization

and its burgeoning economy, the need to align

economic growth with environmental responsibility

has never been more pronounced. This report

reﬂects our commitment to equipping Indian

organizations with the knowledge, strategies

and tools needed to navigate the multifaceted

challenge of decarbonizing their supply chains.

We ﬁrmly believe that businesses in India can play

a transformative role in reducing emissions and

fostering a sustainable future for the world.

The journey to decarbonize supply chains can seem

daunting, but it is a journey that businesses must

undertake with conviction. By adopting the strategies

outlined in this playbook, companies can not only

mitigate environmental impacts but also unlock myriad

beneﬁts. These include cost savings, enhanced brand

reputation and the ability to thrive in an increasingly

environmentally conscious global marketplace.

We would like to extend our gratitude to the

dedicated researchers, experts and organizations

who have contributed their knowledge and insights

to this report. Their collective expertise has been

instrumental in creating a comprehensive guide

that is tailored to the unique challenges and

opportunities in India.

Samir Saran

President, Observer

Research Foundation (ORF)

Sriram Gutta

Head, India and

Deputy Head, South Asia,

World Economic Forum

Viswanathan Rajendran

Partner, Kearney India

Arun Unni

Partner, Kearney India

Decarbonizing Supply Chains:

A Scope 3 Playbook for India

January 2024

Decarbonizing Supply Chains: A Scope 3 Playbook for India 3

Executive summary

In a world increasingly grappling with the

consequences of climate change, the imperative

to reduce carbon emissions has never been

more pronounced. The nexus of business and

environmental responsibility, particularly in

the context of supply chains, forms a critical

battleground in the ﬁght against climate change.

This report by the World Economic Forum, Kearney

and Observer Research Foundation represents a

pioneering and comprehensive effort to guide Indian

businesses, policy-makers and stakeholders in the

ambitious journey to reduce Scope 3 emissions

– a category of emissions that has often eluded

concerted action.

The playbook is anchored in the belief that, in a

rapidly developing country like India, businesses

have the power to be the architects of both

economic growth and environmental transformation.

Indian companies face a range of challenges in

their Scope 3 decarbonization agenda, including

the preponderance of small and medium-sized

suppliers who lack awareness of the topic; the

lack of proper data management systems; and the

relatively nascent maturity of the Scope 3 concept

in the country.

The framework laid out in this report is designed to

empower Indian companies to understand, quantify

and reduce their Scope 3 emissions in a structured

and strategic manner. This playbook is based

on the principles of sustainability, environmental

responsibility and ethical procurement practices,

and is tailored to India’s unique context.

The framework includes the following ﬁve steps:

1. Create a Scope 3 baseline and develop a

data strategy: A solid, comprehensive baseline

forms the foundation for the Scope 3 journey.

Businesses must understand the sources

and categories of emissions across the value

chain. Simultaneously, they must develop a

robust data strategy that outlines how data on

Scope 3 emissions will be collected, measured

and reported. Accurate data is the bedrock of

informed decision-making.

2. Set science-based and business targets:

Businesses must establish clear and ambitious

emissions reduction targets and align them with

global climate goals and their own sustainability

goals. A balance between science-based goals

and those that make business sense is essential

to drive commitment and ensure long-term

compliance.

3. Develop an upstream/downstream carbon

reduction strategy: Businesses must identify

strategic, high-priority areas for emissions

reduction within the supply chain. This entails

collaboration with supply chain partners to

align efforts, promote sustainable practices and

minimize emissions collectively.

4. Deﬁne organizational enablers: To ensure

successful implementation, businesses

must identify and put in place the necessary

enablers – governance, technology,

communication, talent management, and

policies and processes.

5. Build a roadmap and a business case: Having

taken the preceding steps, businesses must

construct a clear and actionable roadmap that

outlines the steps, milestones and timelines for

achieving their Scope 3 emissions reduction

targets. Along with the roadmap, they must craft

a compelling business case that highlights the

ﬁnancial, environmental and reputational beneﬁts

of pursuing Scope 3 emissions reduction.

The journey to decarbonize supply chains is not

a solitary one. It requires the collaboration of

businesses, governments, non-governmental

organizations and the broader community. In

particular, the government can play a pivotal role

in driving Scope 3 emissions reduction by laying

out a clear policy and regulatory framework, driving

public awareness, offering ﬁnancial incentives/

support to emissions reduction projects, driving

public procurement leadership, supporting research

and development (R&D), enabling collaboration

and partnerships, supporting capacity building

and knowledge transfer, ensuring long-term policy

certainty and ensuring global commitment and

support to the Scope 3 agenda.

The Scope 3 emissions reduction journey holds

the promise of not only reducing carbon emissions

but also ushering in a future where business

prosperity and environmental stewardship are

mutually reinforcing. Together, Indian businesses

can decarbonize supply chains and help build a

sustainable, resilient and thriving future for India and

the world.

Decarbonizing Supply Chains: A Scope 3 Playbook for India 4

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DecarbonizingSupplyChains:AScope3PlaybookforIndiaWHITEPAPERJANUARY2024IncollaborationwithKearneyandObserverResearchFoundationForewordInaneradeﬁnedbyglobalinterconnectivityandgrowingenvironmentalconcerns,theimperativetoaddressclimatechangehasneverbeenmorepressing.Thejourneytowardsdecarbonizationisnot...

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