Making progress toward ambitious net-zero goals requires a system for clearly measuring emissions reductions. Anyone familiar with current carbon accounting frameworks for corporate environmental, social, and governance
(ESG) reporting knows it is notoriously difficult to quantify greenhouse gas (GHG) emissions and demonstrate meaningful change. Currently, any emissions disclosures focus only on the company level, and it is rare that a company reports the impacts of individual assets or products using actual, measured emissions data. Supply chain emissions are not understood, let alone reported in a manner that is useful to represent the actual climate risk exposure of the reporting entity.

This brief focuses on proposed principles to lead towards the convergence of
carbon accounting methods in the diverse array of sectors that are intertwined in supply chains, giving brands and consumers the power to make more climate-friendly purchasing decisions.