Issue link: https://iconnect007.uberflip.com/i/1540425
38 PCB007 MAGAZINE I OCTOBER 2025 The Comparability Conundrum A pressing issue in ESG reporting is the lack of comparability. Two companies in the same indus- try may report on carbon emissions using differ- ent scopes, boundaries, or methodologies, making apple-to-apple comparisons nearly impossible. This undermines the very purpose of ESG disclosures: to enable informed decision-making by investors, reg- ulators, and the public. Taking the example of scope 3 emissions for cate- gory 1 as defined by the THG Protocol, scope 3 cat- egory 1 emissions, which cover purchased goods and services, are often the largest source of indirect emissions for companies, especially in sectors like electronics, manufacturing, retail, and consumer goods. These include all upstream (cradle-to-gate) greenhouse gas emissions from the production of goods and services that a company purchases dur- ing a reporting year. This includes raw materials, components, packaging, office supplies, and ser- vices such as IT support, consulting, and logistics. For electronics companies, this often includes emis- sions from semiconductor manufacturing, metal extraction, and component assembly, which can account for 70% or more of their total emissions. The GHG protocol outlines four principal meth- ods, each with different levels of specificity and data requirements: 1. Supplier-specific method: Uses emissions data from suppliers. It is the most accurate but requires strong supplier collaboration. 2. Hybrid method: Combines supplier-specific data with secondary (industry average) data. 3. Average-data method: Uses average emis- sions per unit of product or service. 4. Spend-based method: Multiplies the mon- etary value of purchases by average emis- sions factors, which is useful for initial esti- mates or when detailed data is unavailable. Depending on the method chosen, data output sets will be different. The Global Electronics Association, in collabora- tion with the Responsible Business Alliance (RBA) and supported by Anthesis, has developed a guid- ance document to help the electronics manufactur- T h e m a k i n g of a c a r b o n fo ot p r i nt . ( S o u rc e : E nvo r i a ) ▼