The European Union (EU) is advancing steadily toward the stabilization of atmospheric greenhouse gas concentrations. Various sectors are now obliged to make reductions, and new policies based on the carbon footprint are being encouraged. However, voluntary reporting of so-called scope 3 emissions is hindering successful implementation of these policies. In this study, we present a tiered hybrid analysis to report emissions according to the ISO/TR 14069 standards and to obtain complete measures of scope 3 emissions. A process analysis for scope 1 and scope 2 emissions is complemented with a multiregional input-output analysis for upstream scope 3 emissions. This novel approach is applied to the case study of a Spanish timber company. Its total carbon footprint in 2011 was 783,660 kilograms of carbon-dioxide equivalent, of which 88% correspond to scope 3 emissions. These emissions are globally distributed; 71% are from European countries, followed by 8% from emerging economies (Brazil, Russia, India, Indonesia, Australia, and Turkey), 5% from China, and, finally, 16% from the rest of the world. We identify and discuss the advantages and disadvantages of this novel approach, the European implementation of which could be highly effective in reducing global carbon emissions.
Keywords:carbon emissions corporate environmental reporting environmental input-output analysis hybrid life-cycle assessment input-output life cycle assessment (IO-LCA) timber company Supporting information is linked to this article on the JIE website