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A response to SBTi’s recent Scope 3 announcement

Updated: April, 15 2024


Taking climate action demands real emission reductions by the global business
community and the transformation of companies and their supply chains. That
means targets and guidance must be backed by the best available science,
transparent and credible reporting, and deep commitment by companies to
implement 1.5C aligned targets throughout their operations and supply chains.

As one of the founders of SBTi, WWF has worked with an array of global
corporations in transforming their operations and supply chains through
certification programs, buyer coalitions, environmental attribute certificates,
and supplier engagement.  We recognize the commitments of our corporate partners
to this work, and we are encouraged by the investments and progress they have
made. We acknowledge the challenges Scope 3 presents in making progress at the
speed the climate crisis requires. Sound science-based standards and frameworks
are fundamental to ensure that companies can effectively drive emission
reductions across their value chains, while maintaining the trust of markets and
customers.

Offsets cannot be a substitute for reducing emissions from company operations,
products, and value chains. To support the radical transformation we need to see
from companies, WWF has long advocated that carbon offsetting needs to be
limited in its application to address a small percentage of residual emissions,
be bolstered by increased accountability and pursued as part of a holistic and
scientifically defined reduction pathway.

Critically, companies with complex value chains need updates to Scope 3 guidance
– to provide implementable, solution-oriented mechanisms that focus on
prioritizing emission reductions. As SBTi continues its work to define Scope 3
guardrails for use of market mechanisms, to be published in July, WWF will
continue to call for rigorous science and good governance to underpin all of
SBTI’s efforts. Updated guidance should also address the very real concerns
regarding the poor track record of offsets in delivering real emissions
reductions and driving market transformation.

WWF supports robust science-based processes for standards and guidance
development which provide the foundation for SBTi to remain the gold standard
for climate target-setting, reporting and implementation. Drawing on WWF’s
long-standing and deep expertise in standard setting, we seek to promote
transparent and participatory governance at all times where technical review and
public consultation form core tenets for any standard setting body to perform
effectively and credibly.
 

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