Integrating accounting data with Scope 3 emissions data for valorizing LCA results in a Life Cycle Management perspective - Archive ouverte HAL
Poster De Conférence Année : 2023

Integrating accounting data with Scope 3 emissions data for valorizing LCA results in a Life Cycle Management perspective

Résumé

Integrating accounting data with Scope 3 emissions data beyond greenhouse gases refers to the process of balancing an organization'seconomic goals with its environmental responsibilities, involving combining its economic and environmental performance to gain a holistic pictureof its impact on the environment through an environmental accounting approach. A key question is to know if it is necessary to integrate thoseemissions calculations with financial accounting data. These systems can be connected or related, or separated. In particular carbon emissionscan also be estimated directly from financial expenses, or through physical flows. Indeed, expenditures provide financial information that can betranslated in scope 3 emissions, if we use emission factors that translate euros in environmental impacts. Approaches for integrating this data include identifying and capturing major sources of scope 3 emissions by gathering information fromsuppliers, customers, and other stakeholders and analysing environmental impact data related to the organization's activities such asgreenhouse gas emissions and water consumption. A calculation method is then developed to convert emissions from each source into financialterms and combine scope 3 emissions data and calculation method with financial data. The accuracy of scope 3 emissions data depends on thequality and reliability of the data sources and the calculation methods used. In some cases, it may be necessary to make assumptions or useproxies, as emissions data may not be directly available in financial accounting records. Challenges include how to automatize calculation, howto have it in a continuous way and how to make it net-zero carbon at some point in the future. Finally, the big question seems to be how to helpmanagers to invest at the right time because reductions need certainly cash, and such resources are not unlimited. The approach includes reporting results, monitoring, and improving this integration by reflecting industry changes and improvements incalculation methods and data sources. Integrating economic data with Scope 3 emissions data requires a rigorous and transparent approach toensure consistency, accuracy, and credibility in the results. This approach also needs management accounting, with the capacity to evaluateemissions by sub-units within the company, which might be essential to get managers challenged and keep them responsible of reductiontargets. In summary, the integration of accounting data with scope 3 emissions provides a complete view of the environmental impacts associated with anorganization's activities to understand the financial impact of its indirect emissions, to make informed business decisions, to reduce its carbonfootprint while minimising burden shifting to other environmental impacts, to identify areas for improvement and to prioritize initiatives toemissions reduction in order to achieve better environmental performance.
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Dates et versions

hal-04710440 , version 1 (26-09-2024)

Identifiants

  • HAL Id : hal-04710440 , version 1

Citer

Widiene Essouid, Philippe Loubet, Guido Sonnemann, Stéphane Trebucq. Integrating accounting data with Scope 3 emissions data for valorizing LCA results in a Life Cycle Management perspective. The 11th International Conference on Life Cycle Management, Sep 2023, Lille (FR), France. 2023. ⟨hal-04710440⟩
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