2024年碳核算软件报告（英）

MARCH 2024Carbon accounting softwareCounting what mattersThis report is intended for professional investors only; see the back of the report for important disclosures. GP Bullhound Corporate Finance Ltd and GP Bullhound Asset Management Limited are authorised and regulated by the Financial Conduct Authority. GP Bullhound Inc is a member of FINRA. GP Bullhound Luxembourg S.à.r.l. is regulated by the CSSF in Luxembourg.204 THE VIEW FROM GP BULLHOUND 05 CHAPTER 1 The business imperative for climate accountability 08 CHAPTER 2 From activities to emissions: the carbon accounting process13 CHAPTER 3 Carbon accounting software, at your service15 CHAPTER 4 Increased automation is crucial for wider adoption21 CHAPTER 5 Market potential driven by next-generation carbon accounting technologies23 AUTHOR 24 ABOUT GP BULLHOUND25 DISCLAIMERContents3To achieve the ambitious global goal of net zero by 2050, human-caused CO2 emissions must decrease by approximately 43% from 2019 levels by 2030. The transition to decarbonising our economy is complex and, in the buzz of it all, it remains inevitable that we are entering a new era of expectations for business leaders. In this report, we are not focusing on climate action, but on climate accountability. To achieve real, systematic change, we need companies to adapt a new modus operandi, where the baseline is to take into account, and transparently report, their impact on the planet.THE VIEW FROM GP BULLHOUNDThe viewFROM GP BULLHOUND4The business imperative for climate accountabilityCHAPTER 1Adapting to a new business-as-usual5The fi rst step towards accountability is to recognise the status quo. What is the carbon footprint of a business’s activities and subsequent impact on the climate? By mapping activities and the emissions related to them, businesses can calculate their carbon footprint and understand what categories the majority of emissions come from. By reporting – and communicating – the result, stakeholders should be able to see what climate impact the business is accountable for. CARBON FOOTPRINT BREAKDOWN BY CATEGORY, READY TO BE REPORTEDSource: WatershedCHAPTER 1THE BUSINESS IMPERATIVE FOR CLIMATE ACCOUNTABILITY6CHAPTER 1THE BUSINESS IMPERATIVE FOR CLIMATE ACCOUNTABILITYThe data retrieved in this carbon accounting process is in turn the foundation for targets, forecasts, and effective reduction initiatives.As a more holistic view on impact and value creation are being forced into reporting by regulators, businesses are starting to pay closer attention to their carbon footprints.The European Union's Corporate Sustainability Reporting Directive (CSRD) will require carbon measurements to be incorporated in the financial statements and was set to reshape reporting practices for approximately 50,000 EU companies already in 2023. The discussions are also advancing in the United States under the Task Force on Climate-related Financial Disclosures (TFCFD), increasing regulatory pressure on cl