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SUSTAINABILITY SPOTLIGHT | 41 Table 1. Actions to reduce Scope 3 emissions Scope 3 category Examples of actions to reduce Scope 3 emissions 1. Purchased goods and • Replace high-GHG-emitting raw materials with low-GHG-emitting ones services • Implement low-GHG-procurement/purchasing policies, possibly using the Total Sustainable Cost of Ownership (TSCO) as a weighted objective The World Economic Forum’s • Encourage Tier 1 suppliers to engage the reporting company’s Tier 2 suppliers, Industry Net Zero Accelerator and disclose these Scope 3 emissions to the customer in order to propagate Initiative GHG reporting throughout the supply chain 2. Capital goods This article draws from the • Replace high-GHG-emitting capital goods with low-GHG-emitting ones White Paper The “No-Excuse” 3. Fuel- and energy- Opportunities to Tackle Scope • Reduce energy consumption 3 Emissions in Manufacturing related activities (not • Shift towards lower-emitting fuel/energy sources and Value Chains, published by included in Scope 1 or • Generate energy onsite using renewable sources the World Economic Forum’s Scope 2) Industry Net Zero Accelerator 4. Upstream • Reduce distance between supplier and customer Initiative and co-authored by transportation and • Source materials locally CIIP’s David Leal-Ayala. distribution • Optimize e昀케ciency of transportation and distribution The White Paper is part of a • Replace higher-emitting transportation modes (e.g. air transport) with lower- series of activities aimed at emitting modes (e.g. marine transport) helping businesses collaborate • Shift towards lower-emitting fuel sources and speed up the change across 5. Waste generated in • Reduce quantity of waste generated in operations industrial sectors. It highlights operations • Implement recycling measures emerging opportunities and • Implement lower-emitting waste treatment methods best practices to inspire leaders in both private and public 6. Business travel • Reduce the amount of business travel and encourage online meetings sectors to take action and drive • Encourage more e昀케cient and lower-emitting modes of travel the net-zero transformation of global supply chains without any 7. Employee • Create disincentives for commuting by car (e.g. parking policies) excuses. commuting • Incentivise use of public transport, cycling, carpooling, etc. • Implement teleworking/telecommuting programmes The World Economic Forum • Reduce number of days worked per week launched the Industry Net Zero Accelerator initiative in 2022 8. Upstream leased • Increase energy e昀케ciency of operations in partnership with knowledge assets • Shift toward lower-emitting fuel sources partners Cambridge Industrial Innovation Policy and Capgemini, 9. Downstream • Reduce distance between supplier and customer Rockwell Automation, and transportation and • Optimize e昀케ciency of transportation and distribution Siemens. It also involves a distribution of sold • Replace higher-emitting transportation modes (e.g. air transport) with lower- community of over 30 global products emitting modes (e.g. marine transport) manufacturing companies to • Shift towards lower-emitting fuel sources help accelerate the industry’s 10. Processing of sold transition to net zero. The • Improve e昀케ciency of processing initiative provides a platform products • Redesign products to reduce processing required for a growing community of • Use lower-GHG energy sources industry leaders, technology 11. Use of sold products • Develop new low- or zero-emitting products providers, and academic experts • Increase the energy e昀케ciency of energy-consuming goods or eliminate the to encourage knowledge sharing need for energy use and actionable solutions towards • Shift away from products that contain or emit GHGs achieving net zero. • Reduce the quantity of GHGs contained/released by products • Decrease the use-phase GHG intensity of the reporting company’s entire product portfolio • Change the user instructions to promote e昀케cient use of products Download the 12. End-of-life • Make products recyclable and implement recycling measures that lead to net White Paper: treatment of sold GHG reductions products • Implement product packaging measures that generate net GHG reductions • Improve traceability of products to optimize their use and maximize recycling 13. Downstream leased • Increase energy e昀케ciency of operations assets • Shift towards lower-emitting fuel sources 14. Franchises • Increase the energy e昀케ciency of operations • Shift towards lower-emitting fuel sources Extracted from: World Economic Forum, The “No- 15. Investments • Invest in lower-emitting investments, technologies, and projects Excuse” Opportunities to Tackle Scope 3 Emissions in Manufacturing and Value Chains, December 2023.

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