Greenhouse Gas (GHG) Baselining 101:

Demystifying Scope 1, 2 & 3

Emissions Measurement

Hosted by:
US/Can B Corp Climate Collective’s (BCCC)
Climate Action Group, Measure Committee &
B Lab
April 7th, 2021

Note: This meeting will be recorded. 1

Agenda
Context Setting
1 Kim Coupounas, B Lab
Jennifer Cooper, Native Energy
Value of completing an Emissions
2 Estimate
Mike McGrory, B Lab
Preparing for an Emissions Estimate
3 Henkel Smith, Offset Alliance
© B Lab 2021
Mike McGrory
Senior Standards Analyst
B Lab Standards Trust
Completing an Emissions Estimate
4 Pancho Gomez, All Good Products
Peer Coaches Share Best Practices
5 Aileen Lerch, Allbirds
Kevin Lee, Dr. Bronner’s
Jack Statham, Chandos
Pablo Paster, SouthPole
Feel free to submit
questions (please lead
Next Steps and Q&A with your name and
6 All presenters company) via the chat
window throughout the
presentation for the Q&A
portion afterwards.
bcorporation.net 2
2
Setting the Stage:
Mobilizing the
Global B Corp Community
on Climate Kim Coupounas
B Lab
Co-Chair, B Global Climate Task Force

Jennifer Cooper
Vice President, Native, a public benefit corporation
Chair, Climate Action Group, B Corp Climate Collective
3
 whose.land
native-land.ca/
Photo credit: Apollo 17
Meeting the Moment

The current economic system

is failing,
creating devastating
negative impacts.

© B Lab 2021 bcorporation.net 5

Meeting the Moment

The richest 26 people own as much

wealth as 3.8 billion people.

The UN declared that we have More than Every year

12 years 30 million
people are enslaved 80% 1.3 billion tons
to prevent irreversible in forced labor. of the world’s original of food are wasted as some 2 billion people
climate impacts. forests are gone. suffer from hunger and malnutrition.

© B Lab 2021 bcorporation.net 6

https://docs.google.com/presentation/
d/1y-dv0c_d89jVocfBbcOVoGfXKAEr
qpLACiIbnqlab2s/edit?ts=601f24af#sli
de=id.gb9ab2d80b0_0_33

Meeting the Moment

The Global Pandemic has

laid bare the inequities
of the system.
Across the globe
movements for
Climate Justice +
Racial Justice
are gaining momentum.

© B Lab 2021 bcorporation.net 7

 “Climate change is the greatest
existential threat of our time, its impacts
are felt in all countries across the world
and will impact each and every one of
us. If urgent action is not taken to meet
the 1.5 degree target mapped out in the
Paris Climate Agreement, these effects
will only worsen.” - The Elders
 Culpability: BUSINESS

The Largest
Corporations - and
those who BUY from
them - are largely to
blame for the climate
crisis.
100 companies are
responsible for over
70% of global
© B Lab 2020
greenhouse emissions.
bcorporation.net
“Our house is on fire—let's act like it…”
- Greta Thunberg, global climate activist

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Photo credit: Michael Campanella/Getty Images
Context

In December 2019, at COP25 in Madrid, the B Lab global

network and global B Corp community committed to
collective and immediate action to halt and reverse the
current climate trajectory and to build an an inclusive,
equitable and regenerative economic system for all
people and the planet. We not only called on our
community of B Corps, but all businesses to champion
meaningful climate solutions to secure the health of
people and our home planet for future generations.
Commitments & Statement: 500+ B Corps Commit to Net Zero by 2030

© B Lab 2020 bcorporation.net

Setting the Ambition Trajectory in 2019: Net Zero by 2030
● At the UN’s COP 25 in Madrid, 533 B Corps from 33
countries committed to Net Zero by 2030 for Scope 1, 2
and 3 emissions. Now >800 B Corps + >1000 companies.
● Largest and most aggressive climate commitment to date
by group of businesses
● 20 years ahead of Paris Agreement 2050 targets

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The Commitment

• Timeline: 2030
• For Scope 1, Scope 2, and most
relevant Scope 3 emissions
• Achieved first by eliminating
emissions wherever possible
• Recommended use of Science-Based
Targets to achieve reduction strategy
• For any emissions that cannot be
eliminated, use of Verified Gold
Standard offsets may be used,
emphasizing carbon removal and
projects
• Annually report in a public forum on
progress against commitment
Our Bold Ambitions by COP26 (November 2021)

Drive
Change
Redefine Climate
the Rules
Leadership Action
of the Game
Centered in
Justice
1. Update B Corp ● Equip companies for ● Partner to Advocate
Standards Climate Action, for Policy Change and
2. Aggressive B Corp Advocacy, + Justice corporate stakeholder
Decarbonization (including B Climate governance that
3. Net Zero for all B Tools Base, playbooks) speeds transition to a
Lab/Sistema B entities ● Track their progress zero carbon economy
● Deepen impact of B (e.g. Better Business
Corp Climate Collective Act - UK, White House
Initiative)
Enabling Strategies: Fundraising, Communications/Thought Leadership, Standards/SDG Integration,
Data/Tech/Website, BLG + GP + CTF Staffing/Resourcing
 https://www.bcorpclimatecollective.org/tools
© B Lab 2020 bcorporation.net
B Climate Tools Base
What Is It? Why Is It Needed? Who Is It For? Who Created It?

Free, open source “Oxford Net

“How” = the Business leaders
library of Zero” =
hardest part for (esp CSR) from
expert-curated interdisciplinary
most businesses ALL B Corps +
tools for taking initiative @
ALL companies Oxford focused
climate action, Comprehensive
advocacy, justice “one-stop-shop” Any size, sector, on informing
geography effective +
Toolkits, Soup-to-nuts ambitious
resources, case searchable Engaged in climate action in
studies, reports, database of tools leading or businesses,
etc designed to make operationalizing institutions and
the Net Zero climate action governments.
Filterable,
journey more efforts
downloadable
accessible / doable “White labeled”
At ALL phases of
B Corps for B Lab / BCCC /
the Net Zero
contributed many B Global Climate
journey
of the tools! Task Force

© B Lab 2020 bcorporation.net

 B Lab Global
&
Global B Global
Partners Climate
Task Force PARTNERS
(strategic,
B Lab
external
BCCC
Net Advisory alliances)
Zero Councils
Team (by market)

B CORP
CLIMATE “Our collective response to
the climate emergency
COLLECTIVE requires deep, consistent
(B Corp-led global and
collaboration, knowledge
regional community of
practice)
sharing, and active learning
that’s rooted in trust and
community.”

© B Lab 2020 bcorporation.net

 Context Setting - Overview of the BCCC Climate Action Group
Jennifer Cooper, Native

Launched measure & reduce guide in 2019!

B CORP
CLIMATE
COLLECTIVE
(B Corp volunteers
More B Corps & community of practice in 2020! global and regional)

US and CAN
BCCC
Climate
Action
Group
Measurement & action centered in justice
Measure
Committee

© B Lab 2021 bcorporation.net 18

 Introduction - Importance of creating an “all-in” emissions estimate
Mike McGrory, B Lab

Helpful reference point for bottom-up analysis

One step closer to putting price on Carbon

© B Lab 2021 bcorporation.net 19

 Preparing for an emissions estimate
Henkel Smith, Offset Alliance

© B Lab 2021 bcorporation.net 20

 Preparing for an emissions estimate
Henkel Smith, Offset Alliance

● Based on WIOD, Open IO,

US Bureau of Economic
Analysis
● Online & free for public use
● Vendor neutral

© B Lab 2021 bcorporation.net 21

 Creating An Account with the GHG Protocol / Quantis Scope 1-3 Evaluator

Pancho Gomez, All Good

Visit the Quantis Scope 1-3 Evaluator found at

(https://quantis-suite.com/Scope-3-Evaluator/)

The info you’ll need:

● Facilities sq ft / employee count

● Expenses (purchased goods, utilities, business travel,
etc)
● Finished goods information

© B Lab 2021 bcorporation.net 22

 Facilities & Purchases
Pancho Gomez, All Good

© B Lab 2021 bcorporation.net 23

 Transportation & Travel
Pancho Gomez, All Good

© B Lab 2021 bcorporation.net 24

 Results
Pancho Gomez, All Good

Your emissions estimate will be automatically calculated

in the Results tab.

We recommend noting down your Scope 1, 2, and 3

emissions totals for input into the Air and Climate
section of the B Corp Impact Assessment.

Members of the B Corp Climate Collective are also

encouraged to share their emissions totals with the
Climate Action Group which maintains a table of
emissions outputs from different calculators to help with
calibration.

© B Lab 2021 bcorporation.net 25

 Best practices from US and Canada BCCC Coaches
Aileen Lerch, Allbirds
Jack Statham, Chandos
Kevin Lee, Dr. Bronner’s
● Start with free tools then lean on experts to focus on your high emissions areas
Get started!
● Reference tools that are used in your sector

● Utilize the baseline estimate to determine the largest emissions sources

Identify the
hot spots ● Identify areas where company has control or influence

● Measurement helps to evaluate impact of strong practices

● Can be an art and a science

Dig into the
details ● Evaluating Scope 3 emissions with suppliers helps build their measurement capacity

● Direct relationships with raw materials suppliers helps enable better footprint
measurements
© B Lab 2021 bcorporation.net 26
Centering All Climate Action in
Climate Justice

Kim Coupounas
B Lab
Co-Chair, B Global Climate Task Force

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There is no such thing
as a single-issue
struggle because we do
not live single-issue
lives.
- Audre Lorde
Quote from Audre Lorde, American author and civil
rights activist from “Learning from the 60s” as part
of the celebration of the Malcolm X weekend at
Harvard University.
The Five Key Inequities of Climate
Climate Change
Change is
Profoundly
Unjust
Climate Justice
Focuses not on carbon,
but on People

● Links human rights and

development
● Takes a
human-centered
approach to climate
action
● Targets the most
vulnerable people
 2020 B
Corp
Climate
Leadership
Gathering
@ Taos,
NM

© B Lab 2020 bcorporation.net

About the Playbook
What Is It? Who’s It For? Why Now? Why Business?
A global call for Business leaders - We’ve been trying to Business is the
businesses to center esp C-Suite and CSR solve the climate single largest
all climate action in leaders - from crisis for 50 years, contributor to
people and justice companies of any Most efforts have climate change.
‘Landscape analysis’ size or sector failed because Business impacts the
with guidance for Who are engaged in they’ve been lives of every person
business leaders leading, designing or divorced from the on planet earth.
seeking to operationalizing lived experience of Business MUST be a
understand and their company’s the people being major contributor to
advance climate climate action most impacted by it. the solutions to
justice efforts We have less than 10 climate change and
Includes insights Who want to years to halve global therefore MUST
from 40+ B Corps understand the emissions. This understand climate
and deeper case intersection of decade is pivotal to justice and place
studies from 4 B climate and social our very survival as a people and justice at
Corps justice and shift to a species. the center of that
In dev since Sept ‘20 human-centered work.
approach to climate Very few resources
Sparked by BCCC action.
Climate Justice exist to help.
Learning Task Force
© B Lab 2020 bcorporation.net
Making
the
Mindset
Shift
 To Believe that You
Can Only Work on
Climate OR Justice is
a FALSE CHOICE
© B Lab 2020 bcorporation.net
 It’s About This AND That

“...it’s not choosing

this or that. Or this,
then that. It’s this and
that.” - Sam Grant, MN350,
“Black Environmentalists Talk
About Climate and
Anti-Racism” New York Times

© B Lab 2020 bcorporation.net

 It’s About BOTH/AND
● Systemic racism and injustice have left...the
most vulnerable people subject to more
powerful storms and floods, intense heat
waves, deadly wildfires, devastating
droughts, and other threats from the climate
crisis.
● This is a critical moment to define bold and
equitable climate solutions that address the
legacy of environmental racism while
rebuilding the U.S. economy in ways that
work for everyone-not just the wealthy few.…
● The defining environmental crisis of our
time now demands an urgency to act.
● Yet this urgency must not displace or
abandon the fundamental principles of
democracy and justice.
- Equitable & Just Climate
© B Lab 2020 bcorporation.net
How?

Start by downloading and reading

the Climate Justice Playbook for
Business

at www.bcorpclimatecollective.org

39
 Next Steps and Q&A
Take Action
● Complete your emissions baseline utilizing the BCCC Quantis Emissions Estimate Guide linked here
● Consider joining the B Corp Climate Collective and making the Net Zero by 2030 Commitment
● Center climate action in justice, download the Climate Justice Playbook linked here
● US and Canada B Corps: submit a request for a coaching call with one of today’s presenters - link here
○ Non-US and Canada B Corps are recommended to post requests for assistance on the BCCC B Hive page
- link here
● Join us at future BCCC events which will be included in the BCCC member newsletter and on our BCCC B Hive
page
Use Resources:
● Climate Action Group’s emission management guide linked here
● B Climate Tools Base linked here
● For those interested in learning about GHG insetting / Regenerative Agriculture we recommend watching the
documentary Kiss the Ground linked here
Share Feedback:
● We value your feedback and encourage attendees to fill in our post-event survey
© B Lab 2021 bcorporation.net 40
 Additional Best Practices
Best practices prepared by
Pablo Paster, South Pole
1. Beware of the 80/20 rule when measuring emissions

2. Better to be approximately right versus precisely wrong

3. For air travel consider including RFI in alignment with DEFRA regulations in Europe
(e.g. be wary of Airline provided emissions)

4. Important to use e-Grid factors versus state level factors

US and Canada BCCC Coaches

Mike McGrory, B Lab
Pancho Gomez, All Good Products
Henkel Smith, Offset Alliance
Aileen Lerch, Allbirds
Pablo Paster, South Pole
Jack Statham, Chandos
Kevin Lee, Dr. Bronner’s
Jennifer Cooper, Native Energy

© B Lab 2021 bcorporation.net 41

Greenhouse Gas (GHG) Baselining 101:
Demystifying Scope 1, 2 & 3
Emissions Measurement

THANK YOU!

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