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Emissions from manufacturing in the autos sector: discussion paper

自動車セクターの製造由来排出:ディスカッションペーパー (AI 翻訳)

Nikolaus Hastreiter, Alfie Begley, Simon Dietz

London School of Economics and Political Science Research Online (London School of Economics and Political Science)ジャーナル2025-12-01#Scope 3Origin: Global経営インパクト: 調達リスク対象セクター: automotive
原典: https://orcid.org/0009-0002-5108-4657>,
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🤖 gxceed AI 要約

日本語

本稿は、自動車メーカーのカーボンフットプリントと削減目標における製造由来排出(材料・製造工程)の重要性を検討する。現行のTPIカーボンパフォーマンス手法はテールパイプ排出(Scope3カテゴリ11)に焦点を当てるが、EVシフトに伴い上流排出の割合が増加。主要4社(BMW、GM、BYD、テスラ)の分析では、製造排出を含めると低炭素シナリオへの整合性が悪化し、ICE/EV混在企業と純EV企業の差が縮小することを示す。開示の不整合を指摘し、投資家へのエンゲージメントと標準化を提言する。

English

This paper examines the role of production emissions (materials and manufacturing) in carmakers' carbon footprints and reduction targets. The current TPI Carbon Performance methodology focuses on tailpipe (Scope 3 Category 11) emissions, but as EVs grow, upstream emissions become more significant. Analysis of BMW, GM, BYD, and Tesla shows that including production emissions worsens alignment with low-carbon scenarios and narrows the gap between mixed ICE/EV and pure EV producers. The paper highlights disclosure gaps and recommends investor engagement for standardized reporting and comprehensive target-setting.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ開示基準がScope3を含むサプライチェーン排出の開示を求めており、自動車産業は主要な影響対象。本稿は製造由来排出の開示不足を実証し、投資家対応や開示品質向上に示唆を与える。また、EVシフトに伴う排出構造変化は日本の自動車メーカーの脱炭素戦略にも重要な含意を持つ。

In the global GX context

Globally, this paper addresses a critical gap in transition finance and climate disclosure: the under-reporting of Scope 3 Category 1 (upstream supply chain) emissions in the automotive sector. It proposes a methodology to integrate production emissions into TPI's framework, offering a model for investors and standard-setters (ISSB, CSRD) to enhance comparability. The findings challenge the narrow focus on tailpipe emissions and support comprehensive target-setting.

👥 読者別の含意

🔬研究者:Provides a methodological approach to incorporate production emissions into sectoral carbon performance assessments, with empirical evidence on major automakers.

🏢実務担当者:Highlights the need for improved Scope 3 Category 1 disclosure and offers a framework for companies to align with investor expectations.

🏛政策担当者:Informs standard-setting by demonstrating the materiality of production emissions and the need for standardized reporting requirements.

📄 Abstract(原文)

This discussion paper examines the role of production emissions – specifically those arising from materials and manufacturing – in car manufacturers’ carbon footprints and emissions reduction targets. The current Transition Pathway Initiative (TPI) Carbon Performance (CP) methodology for the automotive sector focuses on tailpipe (Scope 3 Category 11) emissions, which remain the largest contributor to lifecycle emissions for internal combustion engine vehicles (ICEs). However, as the industry shifts toward electric vehicles (EVs), a growing share of emissions is associated with upstream activities, including vehicle and battery production. The paper identifies substantial gaps and inconsistencies in how car manufacturers disclose manufacturing-related emissions. While most companies report Scope 1 and 2 emissions – covering direct and energy-related emissions from their own operations – at a group level, data on Scope 3 Category 1 emissions, which cover upstream supply chain activities, is sparse and inconsistent. Disclosure specific to passenger cars is even rarer. This limited data availability poses challenges for external stakeholders seeking to assess companies’ full emissions profiles and decarbonisation strategies. To address this, the paper proposes a preliminary approach to incorporate production emissions into TPI’s current CP methodology. Using IEA global average emissions factors and sales data for four major manufacturers – BMW, General Motors (GM), BYD, and Tesla – the analysis shows that including production emissions in companies’ historical carbon footprints and decarbonisation targets leads to a deterioration in alignment with low-carbon scenarios, particularly over the long term. These findings underscore the materiality of production emissions to car manufacturers’ decarbonisation strategies. They also highlight the narrowing gap between mixed ICE/EV producers and pure EV companies when upstream emissions are considered. A narrow focus on tailpipe emissions therefore may not comprehensively capture companies’ climate actions. The paper concludes with recommendations for investors to engage with companies to improve disclosure, support standardised reporting, and encourage comprehensive target-setting that includes production emissions.

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