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By Organization for Economic Cooperation and Development

Companies are more and more conscious of the necessity to tackle weather swap. even though, whereas many businesses are taking motion to deal with weather switch, many others are nonetheless lagging behind.  This record surveys dependable company practices addressing weather switch and riding the shift to a low-carbon financial system. It summarises guidelines, rules and different tools in aid of a low carbon financial system in OECD international locations and rising economies, and analyses company responses to those drivers. utilizing the foundations of liable enterprise behavior pointed out within the OECD instructions for Multinational organizations, this record experiences 3 key parts of company action: accounting for greenhouse gasoline emissions; achieving emissions discount rates; and engaging providers, shoppers and different stakeholders.

Table of content material :

Preface through Angel Gurr?­a, OECD Secretary-General Glossary and Acronyms Executive precis Introduction enterprise and weather switch: the wide photograph bankruptcy 1. Accounting for company Emissions -1.1. traits in company accounting and reporting of GHG info -1.2. rising practices and criteria -1.3. demanding situations Chapter 2. Achieving Emissions mark downs -2.1. businesses motivations to lessen GHG emissions -2.2. constructing GHG emission relief plans -2.3. placing GHG emission relief on the middle of commercial business enterprise Chapter 3. Reaching Out -3.1. handling emissions during the offer chain -3.2. attractive shoppers -3.3. Contributing to the advance and implementation of climatechange rules -3.4. Sharing the advantages of innovation and contributing to know-how move Annex A1. OECD Survey on enterprise Practices to lessen Emissions Annex A2. OECD instructions for Multinational agencies and weather switch Bibliography

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Extra info for Transition to a low-carbon economy: Public goals and corporate practices

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This is an emerging area of corporate action where methodologies and tools are still under development. Several respondents to the OECD survey consider the lack of a universal standard and methodology for scope 3 emissions to be a major challenge. One third of companies who responded to the OECD survey commented that indirect emissions and information on suppliers’ emissions were raising important issues of data collection and methodology. Given the difficulty of collecting the information, some companies questioned the extent to which accounting and reporting of scope 3 emissions can lead to meaningful estimates.

It is also supported by the GRI whose aim is to promote one system of disclosure integrating financial and sustainability reporting (including emissions disclosure) by 2020. e. the delocalisation of emissions towards facilities located in less stringent regulatory environments). In addition, it would help simplify internal reporting procedures, as well as facilitate emission management across the group. Credibility of GHG information would also be enhanced by following the well established and recognised verification protocols used for financial information.

G. EU, US…). Sources: Carbon Disclosure Project, GRI et al (2010), World Federation of Exchanges (2009) and OECD survey on business practices to reduce emissions (2010). As an example of companies that have started to include sections on climate change in their annual report in the absence of GHG emissions regulations, Charoen Pokphand Foods, a food processing company in Thailand, provides in its 2008 annual report information on three areas of operation where it has taken measures: using energy efficiently, using modern and innovative technologies to reduce energy consumption and TRANSITION TO A LOW-CARBON ECONOMY: PUBLIC GOALS AND CORPORATE PRACTICES © OECD 2010 33 1.

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